Determinants Of Financial Distress: The Role Of Receivable Turnover, Audit Committee Size, Operating Capacity, And Real Interest Rate In The Indonesian Industrial Sector. Journal of Applied Accounting and Sustainable Finance, [S. l.], v. 2, n. 2, p. 141–164, 2026. DOI: 10.65440/aasf.v2i2.171. Disponível em: https://ojs.azzukhrufcendikia.or.id/index.php/aasf/article/view/171. Acesso em: 3 sep. 2026.