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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
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form of evidence, records or historical reports that have been compiled in the archive documentary data published and unpublished Indriantoro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
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