54 Rudyawan and Badera 2009: 11. The criteria for the company that made
in the research sample are as follows:
1. The Companys real estate and property sector listed on the Indonesia
Stock Exchange BEI during the research period 2013-2015.
2. Publish financial statements have been audited by an independent
auditor as per December 31 of the year 2013 to 2015.
3. The Company is not delisting or out of the Stock Exchange during the
period of observation.
4. Those financial statements are contained with complete information
related to all the variables studied.
C. Data Collection Methods
The types and sources of data used in this research is using secondary data types and sources. Secondary data is a source of research
data obtained by researchers indirectly through an intermediary medium obtained and recorded by the other party. Secondary data generally in the
form of evidence, records or historical reports that have been compiled in the archive documentary data published and unpublished Indriantoro
and Supomo, 2009: 147. Data used in this research is the data type of documentary, the
auditees financial statements and annual report of real estate and property company that go public and listed on the Stock Exchange in the year 2013-
2015 has been published. Documentary data in this research can be the basis of material or complex data analysis collected through observation
55 and analysis of documents. So it can be seen that the time horizon used in
this research were researchers study time series, where this research is more emphasis on research of succession time data. The data collected can
also be directly downloaded through the website www.idx.co.id
, the researchers collected data information used as the basis for the theory and
books and literature-literature related to the preparation of this research.
D. Analysis Method and Testing of Hypothesis
Completion of this research by using quantitative analysis techniques. Quantitative analysis is used in a way to analyze a problem
that realized by quantitative. In this research, quantitative analysis is done by quantifying the research data to generate the information needed in the
analysis. The analytical tool used in this research is the logistic regression
analysis. The assumption of normal distribution can not be fulfilled because the independent variable is a mix between continuous variables
metric and categorical non-metric. In this case can be analyzed by logistic regression because it does not need the assumption of normality
test of data on independent variable. Stages in testing by using logistic regression test can be explained as follows Ghozali, 2013:
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