godotengine/platform/android/java/app/res/values/themes.xml

<?xml version="1.0" encoding="utf-8"?>
<resources>
	<!-- GodotAppMainTheme is auto-generated during export. Manual changes will be overwritten.
		 To add custom attributes, use the "gradle_build/custom_theme_attributes" Android export option. -->
	<style name="GodotAppMainTheme" parent="@android:style/Theme.DeviceDefault.NoActionBar">
		<item name="android:windowDrawsSystemBarBackgrounds">false</item>
		<item name="android:windowSwipeToDismiss">false</item>
		<item name="android:windowIsTranslucent">false</item>
	</style>

	<!-- GodotAppSplashTheme is auto-generated during export. Manual changes will be overwritten.
		 To add custom attributes, use the "gradle_build/custom_theme_attributes" Android export option. -->
	<style name="GodotAppSplashTheme" parent="Theme.SplashScreen">
		<item name="android:windowSplashScreenBackground">@mipmap/icon_background</item>
		<item name="windowSplashScreenAnimatedIcon">@mipmap/icon_foreground</item>
		<item name="postSplashScreenTheme">@style/GodotAppMainTheme</item>
		<item name="android:windowIsTranslucent">false</item>
	</style>
</resources>