<![CDATA[This work aims to analyze the influence of the characteristics of the Audit Committee, managerial ownership and Auditor reputation on the financial Distress of Islamic Banking in Indonesia in 2019-2025. In this work, the type of data used is quantitative data. The population used in this study is the population of this study in all Sharia commercial banks operating in Indonesia as many as 14 Sharia commercial banks (BUS) during the period 2019-2025. The sample used in this study was 105 by taking data from the characteristics of the audit committee, managerial ownership and auditor's reputation on the financial distress of Islamic banking in indonesia in 2019-2025. In this case, the author uses the sample of the last 7 years, namely 2019-2025. The characteristic variables of the Audit Committee have a significant effect on Financial Distress for the period 2019-2025. Managerial ownership variable does not significantly affect the Financial Distress period 2019-2025. The auditor's reputation variable has a significant effect on Financial Distress for the period 2019-2025. Characteristics of the Audit Committee, managerial ownership, and Auditor reputation significantly affect the Financial Distress period 2019-2025.]]>
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