<![CDATA[Financial distress is a condition of financial decline that can threaten the sustainability of a company and needs to be identified through various internal company factors. This study aims to analyze the effect of audit committee size, capital structure, and company size on financial distress in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study used a quantitative approach with a purposive sampling method and secondary data in the form of financial reports and company annual reports. The study population consisted of infrastructure sector companies listed on the IDX, with 44 companies selected as samples and 220 observations over five years. Financial distress was measured using the Zmijewski X-Score, audit committee size based on the number of members, capital structure using the Debt to Equity Ratio, and company size based on the company size indicator used in the study. Data analysis was performed using descriptive statistics and panel data regression with EViews 12. The results showed that audit committee size and capital structure had no significant effect on financial distress, while company size had a negative and significant effect. Simultaneously, all three variables had a significant effect on financial distress. In conclusion, company size is a factor that has a significant influence on the financial distress of infrastructure sector companies.]]>
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