Classification Table Logistic Regression

77 gained going concern audit opinion and the remaining of 106 companies did not obtain a going concern audit opinion. Summary results of the fifth hypothesis testing that has been done can be seen in the following table: Table 4.9 Summary of Results Hypothesis No Hypothesis Result 1 Changes on board commissioners effect the going concern audit opinion Rejected 2 Changes in board of directors effect the going concern audit opinion Rejected 3 Independent Commissioner effect the going concern audit opinion Rejected 4 Leverage effect the going concern opinion Rejected 5 Previous year audit opinion effect going concern audit opinion Accepted Source: Secondary data is processed The effect of the independent variable on the dependent variable will be explained as follows: 1. The results of hypothesis testing showed the level of significance BOC changes is 0,473 0,05 so that, it can be concluded that the change of commissioners does not effect the going concern audit opinion with a positive parameter values. This suggests that certain changes Board of 78 Commissioners BOC in a company, either increasing or decreasing number of members, were not considered by the auditor to give a going concern audit opinion. The existence of the supervisory board of commissioners as the execution of duties by the board of directors and the implementation of Good Corporate Governance does not effect the company in order to avoid the risk of the business and business continuity problems. Especially in the company sector real estate and property development is greatly influenced by the prevailing economic conditions and government policies to changes in interest rates. This research is not consistent with research done by Petronila 2007 which states that the BOC changes may effect the auditor in considering the going concern audit opinion but consistent with research done by Arum Ardianingsih 2012 which states that the change of BOC does not effect the going concern audit opinion. 2. Hypothesis test results showed that a significant degree of change in BOD is 0,858 0,05, so it can be concluded that changes in the board of directors does not affect the going concern audit opinion with negative parameter values. The change of the board of directors or the Chief Executive Officer CEO of a company does not guarantee that the company can avoid the trouble of going concern, even though the new board of directors who have a strategy and a plan to make the companys performance increases and avoid the risk of the business. The results of this research are not consistent with the results of Parker