PENGARUH FINANCIAL DISTRESS ALTMAN Z-SCORE DAN FRAUDULENT FINANCIAL REPORTING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

APRILIA, REZA (2026) PENGARUH FINANCIAL DISTRESS ALTMAN Z-SCORE DAN FRAUDULENT FINANCIAL REPORTING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK REZA APRILIA. Pengaruh Financial Distress dan Fraudulent Financial Reporting terhadap Kualitas Audit Pada Perusahaan Sub-sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia. (Dibawah Bimbingan Ibu Sahila, SE.,M.M dan Bapak Dr. Riza Syahputera,SE.,M.Ak, Ak.CA.CPA.) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Financial Distress dan Fraudulent Financial Reporting secara parsial maupun simultan terhadap Kualitas Audit pada perusahaan sub-sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan sub-sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2021–2025 melalui situs resmi www.idx.co.id. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa secara simultan Financial Distress dan Fraudulent Financial Reporting berpengaruh signifikan terhadap Kualitas Audit dengan nilai signifikansi sebesar 0,006 < 0,05. Secara parsial, Financial Distress berpengaruh signifikan terhadap Kualitas Audit dengan nilai signifikansi sebesar 0,050, sedangkan Fraudulent Financial Reporting berpengaruh signifikan terhadap Kualitas Audit dengan nilai signifikansi sebesar 0,012. Nilai Adjusted R Square sebesar 0,177 menunjukkan bahwa kedua variabel independen mampu menjelaskan Kualitas Audit sebesar 17,7%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian. Penelitian selanjutnya disarankan menambahkan variabel lain dan memperluas periode pengamatan untuk memperoleh hasil yang lebih komprehensif. Kata Kunci : Financial Distress, Altman Z-Score dan Fraudulent Financial Reporting, Kualitas Audit ABSTRACT REZA APRILIA. The Effect of Financial Distress and Fraudulent Financial Reporting on Audit Quality in Coal Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange (Under the supervision of Mrs. Sahila, S.E., M.M. and Mr. Dr. Riza Syahputera, S.E., M.Ak, Ak., CA., CPA). This study aims to determine and analyze the effect of Financial Distress and Fraudulent Financial Reporting, both partially and simultaneously, on Audit Quality in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data obtained from the annual financial statements of coal mining sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2025 through the official website, www.idx.co.id. The sampling technique used was purposive sampling. The analytical method employed was multiple linear regression analysis using IBM SPSS version 26. The results of this study indicate that simultaneously Financial Distress and Fraudulent Financial Reporting have a significant effect on Audit Quality with a significance value of 0.006 < 0.05. Partially, Financial Distress has a significant effect on Audit Quality with a significance value of 0.050, while Fraudulent Financial Reporting has a significant effect on Audit Quality with a significance value of 0.012. The Adjusted R Square value of 0.177 indicates that both independent variables explain 17.7% of the variation in Audit Quality, while the remaining 82.3% is influenced by other variables outside the research model. Future researchers are recommended to include additional variables and extend the observation period to obtain more comprehensive results. Keywords: Financial Distress, Altman Z-Score, Fraudulent Financial Reporting, Audit Quality

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny REZA APRILIA
Date Deposited:	12 Aug 2026 02:05
Last Modified:	12 Aug 2026 02:05
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11381

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