The purpose of this study was to examine the effect of the factors of external pressure, personal financial need, effective monitoring, inventory turnover ratio, whistleblowing system, change in auditor, total accrual ratio, related party transsaction, direct experience, change in CEO, change in direct, frequent number of CEO’s picture, dean independent commisioner dualisme position and coope…
This research was conducted with the aim of producing valid and practical teaching materials in the form of student worksheet based on Creative Problem Solving that can be use to see the abstraction ability of the abservation patterns type of junor high school students class IX. Subject deep this research was a CPS based student work sheet which was tested on 9 grade IX students. The research m…