Mohamad Zulman Hakim, Fakhra Aura Febriawanto, Anggun Ardianih, Mulyanti and Alya Fakhirah Mashuri 2026. FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC). 4, 1 (Feb. 2026), 292–310. DOI:https://doi.org/10.61990/ijamesc.v4i1.716.