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The classification table The result of logistic regression and

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5. Previous Year Audit Opinion Towards Going Concern Audit

Opinion Mutchler 1984 states that the company which receiving going concern audit opinion on the previous year were more likely to receive the same opinion in the current year. This is because when the auditors give going concern audit opinion on the previous year, the company is is considered have problems in going concern so that auditors tend to give a going concern audit opinion back in the current year. Based on the empirical evidence, there is a significant positive correlation between going concern opinion previous years with going concern audit opinion for the year. If in previous years the auditor has issued a going concern audit opinion, the auditor will be more likely to re-issue going concern audit opinion on the current year. H 05 : The previous years audit opinion does not effect on going concern audit opinion. H a5 : The previous years audit opinion effect on going concern audit opinion. 53

CHAPTER III RESEARCH METHODOLOGY

A. Scope of Research

Based on the Characteristics of the issues discussed by authors, the design of this research is causality, which is mean type of research is the characteristics of the problem in the form of a causal relationship between two or more Indriantoro dan Supomo, 2009: 27. This research aims to examine the influence of the independent variables, such as corporate governance mechanisms, leverage, and the previous years audit opinion on the dependent variable, going concern audit opinion. The population in this research are all companies engaged in the real estate sector and the property listed on the Indonesia Stock Exchange BEI in the period 2013 - 2015. The sampling method used was purposive sampling or sampling method aims to establish certain criteria of the research sample.

B. Method of Sampling

The population in this research are all enterprise real estate and property sector listed in Indonesia Stock Exchange during period 2013- 20015. The sampling method used is purposive sampling. Purposive sampling method is sampling based on the criteria that have been formulated in advance by researchers Siagian and Sugiarto: 2002 in

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