Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, dan umur perusahaan terhadap financial distress pada perusahaan bumn yang terdaftar di bursa efek indonesia periode 2019-2023. pemilihan sampel dalam peneilitian ini menggunakan purposive sampling, berdasarkan metode purposive sampling maka sampel yang diperoleh adalah sebanyak 14 perusahaan dengan jumlah observasi 70 data. teknik analisis data yang digunakan analisis regresi logistik. hasil penelitian kepemilikan institusional dan komite audit tidak berpengaruh terhadap financial distress sedangkan dewan komisaris independen, ukuran perusahaan dan umur perusahaan berpengaruh terhadap financial distress pada perushaaan bumn periode 2019-2023. kata kunci : financial distress, kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, dan umur perusahaan

This study aims to determine the influence of institutional ownership, independent board of commissioners, audit committee, company size, and company age on financial distress in government-owned corporations listed on the indonesia stock exchange for the 2019-2023 period. the sample selection in this study used a purposive sampling method with a sample of 14 companies consisting of 70 observational data. the data analysis technique used was logistic regression analysis. the research results of institutional ownership and audit committees do not affect financial distress while the independent board of commissioners, company size, and company age have an influence on financial distress in government-owned corporations for the 2019-2023 period. keywords: financial distress, institutional ownership, independent board of commissioners, audit committee, company size, and company age