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), pp. 292–310. doi: 10.61990/ijamesc.v4i1.716.