摘要:Research aims: This study aims to examine the effect of the size of the board of commissioners, board of directors, audit committee, profitability, and sales growth on the financial distress of mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/Methodology/Approach: This research applied a quantitative approach by choosing the type of associative research. The data were in the form of financial documentation of companies listed on the IDX between 2015 and 2019. Research findings: The results showed that profitability and the audit committee positively affected the low potential of financial distress. Therefore, the greater the profitability of the company and the audit committee could minimize the company experiencing financial distress. On the other hand, sales growth, the board of directors, and the board of commissioners had no significant effect on financial distress. Theoretical contribution/Originality: The results provide an empirical explanation that profitability and the size of the audit committee are essential variables in avoiding financial distress. In addition, other theoretical contributions are the use of agency, signaling, and resource dependency theories to explain the phenomenon of financial distress. Research limitation: This study has several limitations. The population was only mining sector companies, and the types of independent commissioners/boards of directors were not separated. Therefore, this study provides recommendations for future research, i.e., expanding the population, including moderating and/or control variables to avoid bias in the results and include other factors triggering financial distress.