61 Independent commissioner is defined as a commissioner from outside
the company or the parent association and is not related to management consulting services Beasley, 1996, Wright, 1996, 1996
McMullen in Ramadhany, 2004: 149. This variable is measured by calculating the percentage of the proportion of independent directors
on the board of commissioners.
d. Leverage
The leverage ratio is a ratio that measures how far the companys ability meet its financial obligations Rudyawan and Badera, 2009: 8.
Leverage is a ratio that measures how much a companys ability meet its financial obligations. Harahap 2010 suggested that leverage refers
to the amount of funding that comes from the companys debts to creditors.
In this research, using the leverage is proxied by the ratio of total liabilities to total assets as of this ratio can be measured the extent to
which capital companies may cover the debt from the creditor. Lev calculation results are presented in a ratio scale.
Leverage measured by the following formula:
Lev =
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e. Audit Opinion Previous Year
The audit opinion the previous year is an audit opinion received by the auditee in the previous year. Previous audit opinion in this research
were drawn from the companys financial statement audit opinion real estate and property in 2013 - 2015. This variable was measured by a
dummy variable, where the going concern audit opinion GCAO coded 1, while the non-going concern audit opinion NGCAO coded
0.
2. Dependent Variable
The dependent variable is the variable type described or influenced by other variables. The dependent variable is also called the
variables expected as a result of Presumed effect variable or may be called as a consequence variable consequent variable Indriantoro
and Supomo, 2009: 63. The dependent variable used in this research is a going concern
audit opinion GCAO. Where an audit opinion modifications made by the auditor of disability or significant uncertainty over the viability of
the company. Variable going concern audit opinion is a dummy variable, the variable that is categorical or dichotomous Ghozali,
2013: 335, where the category 1 for companies with a going concern audit opinion GCAO and 0 for firms with audit opinion non-going
concern NGCAO.
