The Effect of Liquidity Ratio, Leverage Ratio, Profitability Ratio and Audit Committee to Financial Distress(Case Study of Mining Company Listed on the Indonesia Stock Exchange 2018-2020)

This study aims to examine the effect of liquidity ratio, leverage ratio, profitability ratio and audit committee on financial distress of mining companies listed on the IDX for the 2018-2020 period. This research uses a quantitative approach. Sampling using purposive sampling, namely mining companies listed on the IDX for the 2018-2020 period with criteria: must be listed as a public company, consistently release annual reports or financial reports that include audit committee membership, consistently experience profits, and financial reports are presented in rupiah currency. The data analysis technique used is logistic regression analysis with the SPSS program. The results showed that (1) liquidity ratio affects financial distress, (2) leverage ratio has no effect on financial distress, (3) profitability ratio affects financial distress, and (4) audit committee has no effect on financial distress