This paper proposes to validate indirect cost model for occupational accident cost by using confirmatory factor analysis (CFA) method. CFA will assess the relationship between six observed variable and their underlying latent (unobserved) construct. In this case, latent construct is represented by indirect cost (IndC) while observed variable proposed are productivity cost, worker replacement cost, legal and administrative cost, investigation cost, product damage and machine equipment damage. In addition, this relationship also can be regarded as hypothesis model for
this study.