Maulani, T., and Dwiyanjana Santyo Nugroho. “THE INFLUENCE OF THE CHARACTERISTICS OF THE BOARD OF DIRECTORS AND AUDIT COMMITTEE ON FINANCIAL DISTRESS IN INDUSTRIAL SECTOR COMPANIES ON THE IDX”. Count : Journal of Accounting, Business and Management, vol. 2, no. 1, Oct. 2024, pp. 60-71, doi:10.61677/count.v2i1.218.