64
CHAPTER IV RESULT AND ANALYSIS
A. General Description of Research Object
Before a discussion on the effect of good corporate governance indicators such as board of commissioner change, change on Board of
director, independent board of commissioner composition, leverage, and previous year audit opinion towards going concern audit opinion, first
considered data from each company. Data from each company transferred into statistics. There are 49 real estate and property companies listed on the
IDX in the year 2013-2015. In this study has determined that a sample of 40 companies in period 2013-2015 because it has met the criteria. The
company then sought a sample of board of commissioner change, change on Board of director, independent board of commissioner composition,
leverage, leverage, previous year audit opinion, going concern audit opinion each company.
Companies that become the sample is the company that fulfill the criteria of the sample in this research:
1. 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 from Stock Exchange during the period of observation.
65 4. Those financial statements are contained with complete information
related to all the variables studied.
Table 4.1 Sample Selection Process
No. Criteria
Number
1
Real estate and property companies listed in Indonesia Stock Exchange
period of 2013-2015
49
2 The Company publishes financial
and independent auditors report during the period 2013-2015 and
use Indonesian rupiah currency 5
3 Company delisting or out from
real estate and property sector during the period of observation
1
4 Company disclose information
about related variable 3
Total Sample 40 companies
Research Period 3 years
Total Sample During Period of Research
120 sample
Source: Secondary data is processed The year of this research consisted of 3 three in the period 2013-
2015, the selected sample of the population are using purposive sampling, the sampling selection process based on certain criteria. The total sample
in this study from three years of research period is 120.
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