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b,c,d Coefficient of Determination

74

e. Result of Regression and Hypothesis Test

Table 4.8 Variables in the Equation Source: Output SPSS 22.0 In Table 4.9, showing testing the hypothesis in this research was to examine the effect of variable BOC, BOD, independent commissioner, leverage, and the previous year audit opinion on the dependent variable of going concern audit opinion using binary logistic regression. In Table Variables in the Equation, columns Significant compared to the level of α 5 Stanislaus, 2006: 236 in Amilin and Indrawan, 2008: 80. If a significant value α 5 then the hypothesis Ha is accepted. Table 4.9 shows the results of testing the hypothesis by using logistic regression at a significance level of 0,05 5. Based on these test results, it can be obtained by logistic regression equation as follows: Variables in the Equation B S.E. Wald df Sig. ExpB Step 1 a BOC1 .640 .891 .515 1 .473 1.896 BOD1 -.182 1.020 .032 1 .858 .834 Com_Indd -.037 .055 .446 1 .504 .964 Lev -1.457 2.264 .414 1 .520 .233 PYAO1 4.112 .832 24.447 1 .000 61.051 Constant -1.718 2.296 .560 1 .454 .179 a. Variables entered on step 1: BOC, BOD, Com_Indd, Lev, PYAO. 75 Ln �� 1−�� = -1,718 + 0,640 BOC – 0,182 BOD – 0,037 Comm_Ind – 1,457 Lev + 4,112 PYAO + ε Ha 1 : BOC changes effect the going concern audit opinion Variable changes in the board of commissioners BOC in Table 4.9 shows a positive coefficient of 0,640 with a significant value is 0,473 0,05. That is Ha 1 rejected. Thus, changes in the board of commissioners BOC does not effect the going concern audit opinion. Ha 2 : BOD changes effect the going concern audit opinion Variable changes in the board of directors BOD in Table 4.9 shows a negative coefficient of 0,182 with a significant value of 0,858 0,05. That is Ha 2 rejected. Thus, changes in the board of directors BOD had no significant effect on the going concern audit opinion. Ha 3 : Independent Commissioner effect the going concern audit opinion Variable independent commissioner proxied by the percentage proportion of independent directors in the board of commissioners in Table 4.9 shows a positive coefficient of 0,037 with a significance value of 0,504 0,05, which means Ha 3 rejected. Thus, the independent Commissioner does not effect the going concern audit opinion.

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