62
e. Audit Opinion Previous Year
The audit opinion the previous year is an audit opinion received by the auditee in the previous year. Previous audit opinion in this research
were drawn from the companys financial statement audit opinion real estate and property in 2013 - 2015. This variable was measured by a
dummy variable, where the going concern audit opinion GCAO coded 1, while the non-going concern audit opinion NGCAO coded
0.
2. Dependent Variable
The dependent variable is the variable type described or influenced by other variables. The dependent variable is also called the
variables expected as a result of Presumed effect variable or may be called as a consequence variable consequent variable Indriantoro
and Supomo, 2009: 63. The dependent variable used in this research is a going concern
audit opinion GCAO. Where an audit opinion modifications made by the auditor of disability or significant uncertainty over the viability of
the company. Variable going concern audit opinion is a dummy variable, the variable that is categorical or dichotomous Ghozali,
2013: 335, where the category 1 for companies with a going concern audit opinion GCAO and 0 for firms with audit opinion non-going
concern NGCAO.
63 From the above description and measurements obtained summary of
operating variable table as follows:
Table 3.1 Operational Variable Summary
Variable Indicator
Measure Scale of
Data Data
Source Analysis
X
1
= Changes in the Board of
Commissioners BOC
Replacement of members in the board commissioner
BOC Nominal
Secondary Logistic
Regression X
2
= Changes in Board of
Directors BOD
Replacement of members in the board of directors
BOD Nominal
Secondary Logistic
Regression X
3
= Independent
Commissioner The percentage of the
number of independent directors in the board of
commissioners as compared to the number
of commissioners Ratio
Secondary Logistic
Regression
X
4
= Leverage Debt to assets ratio =
Total Liabilities : Total Assets
Ratio Secondary
Logistic Regression
X
5
= Previous Years Audit
Opinion
Dummy Variables Going concern audit opinion
GCAO : 1, and Non Going concern audit opinion
NGCAO : 0
Nominal Secondary
Logistic Regression
Y = Going Concern Audit
Opinion Going concern audit
opinion GCAO : 1, and Non Going concern audit
opinion NGCAO : 0 Nominal
Secondary Logistic
Regression
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