Result of Regression and Hypothesis Test

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 79 et. al. 2005 and Arum Ardianingsih 2012 which states that a change in the board of directors affect the auditor to give a going concern audit opinion. 3. Hypothesis test results showed that a significant degree of independent commissioners is 0,504 0,05 so that it can be concluded that the independent commissioner does not affect the going concern audit opinion with negative parameter values. The existence of independent commissioner in a company is not able to guarantee the company in spite of the financial problems. This is due to the possibility of oversight and tasks performed independent commissioners is less effective. Another reason the proportion of independent commissioner does not affect the going concern audit opinion by the company because of the possibility of existence of independent commissioners is only a formality to meet the existing regulations as the implementation of Good Corporate Governance practices Wardhani, 2006: 13. The role of independent directors is not really effective and working as it should in the company. The results of this study are not consistent with Parker et. Al. 2005, but is consistent with research done by Linoputri 2010 and Emma Diandra and Surya Raharja 2012, which states that the proportion of independent commissioner does not affect the auditor on issued a going concern audit opinion. 80 4. Hypothesis test results indicate that a significant level of leverage is 0,520 0,05 so it can be concluded that the leverage does not affect going concern audit opinion with negative parameter values. This explains the high or low leverage in a company do not affect the independent auditors to issue a going concern audit opinion. Particularly on the real estate and property sector listed on the Stock Exchange from 2013 to 2015 period. This is due to run the company requires large capital and loans. This means that although the level of liability of a companies is high but the number of assets owned by the company is also high. The results of this study are not consistent with research Parker et. al. 2005, Yunseung et. al. 2014, and Ni Putu et. al. 2015. However, consistent with the research done by januarti 2009, Akiko Wibisono 2013 states that leverage does not have an effect to going concern audit opinion. And this research also consistent with research done by Petronela 2004, Amilin and Indrawati 2008, and Rudyawan and Badera 2009 which also stated that the leverage is not considered by the auditor to give a going concern audit opinion. 5. Hypothesis test results showed that the variable audit opinion the previous year showed a significance level of 0,000 less than 0,05 5 with positive parameters. This value is smaller than the significance level and indicates that the variable prior years audit opinion affect the going concern audit opinion. This is due to the administration of going concern audit opinion on the previous year, the