Abstract. This study aims to determine the effect of financial performance and the effectiveness of the audit committee on financial distress. The research object used in this study is financial performance, effectiveness of the audit committee and financial distress. The subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research method is a descriptive verification method with a quantitative approach. This study uses secondary data with a sample of 45 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 observation period or 145 observations. Hypothesis testing uses multiple linear regression analysis. The test results show that financial performance has a significant effect in a negative direction on the company's financial distress. The effectiveness of the audit committee has no effect on financial distress. Suggestions for further research, if using the audit committee effectiveness variable, are suggested to use other measurement indexes such as the number of members of the audit committee, the experience of the audit committee and others. As well as increasing the observation period so that the results are more accurate.Keywords: Financial Performance, Audit Committee Effectiveness, Financial Distress.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan efektivitas komite audit terhadap financial distress. Objek penelitian yang digunakan dalam penelitian ini adalah kinerja keuangan, efektivitas komite audit dan financial distress. Subjek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 45 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk rentang waktu pengamatan 2017-2019 atau 145 pengamatan. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa kinerja keuangan berpengaruh signifikan dengan arah negatif terhadap financial distress perusahaan. Efektivitas komite audit tidak berpengaruh terhadap financial distress. Saran bagi penelitian selanjutnya jika menggunakan variable efektivitas komite audit disarankan menggunakan index pengukuran lain seperti jumlah anggota kimite aaudit, pengalaman koimite audit dan lain-lain. Serta penambahan masa pengamatan agar hasil lebih akurat.Kata Kunci : Kinerja Keuangan, Efektivitas Komite Audit, Financial Distress.