<![CDATA[Purpose: This study examines the effects of financial distress and capital structure on financial performance sustainability, with audit committee effectiveness as a moderator, in healthcare companies listed on the Indonesia Stock Exchange.Research Methodology: Using a quantitative explanatory design, the study analyzes secondary annual financial reports from the Indonesia Stock Exchange and its Lampung Representative Office. A purposive sample of 27 healthcare companies (108 firm-year observations) for 2022–2025 was tested through classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) in SPSS.Results: Financial distress, capital structure, and audit committee effectiveness significantly affect sustainable financial performance (F = 81.785; Sig. = 0.000). Financial distress has a negative effect, while capital structure and audit committee effectiveness have positive effects. The model explains 63.2% of performance variance and increases to 79.1% with audit committee moderation.Conclusions: Financial distress lowers financial performance sustainability, while capital structure and audit committee effectiveness raise it; audit committee effectiveness also strengthens the positive role of capital structure and weakens the negative role of financial distress.Limitations: The study is limited to one sector (healthcare) over a short period (2022–2025) and considers only two independent variables and one moderator, limiting generalizability to other sectors.Contributions: The findings offer empirical guidance for regulators, management, and investors on monitoring financial distress and strengthening audit committee oversight in capital structure decisions to sustain financial performance in Indonesia healthcare sector.]]>
