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  • Kerangka Berpikir

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    resqyrw
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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    0 views1 page

    Kerangka Berpikir

    Uploaded by

    resqyrw

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 1

    Tekanan (X1)

    H1
    Financial Pressure

    Kapabilitas (X2)
    H2
    Director Change
    H7

    Kolusi (X3) H3
    Sales RPT
    H8

    Fraudulent Financial
    Kesempatan (X4) H4 H9 Statement (Y)
    Nature Of Industry Z-Score Modification
    H10

    H5 H11
    Rasionalisasi (X5)
    Auditor Change
    H12

    H6
    Arogansi (X6)
    Frequent Number Of
    CEO

    Komite Audit (Z)


    Number Of Audit
    Commitee

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