60 cause variables or may be called as a variable that precedes antendence
variables Indrianto and Supomo, 2009: 63. The independent variables in this research consisted of a change in the board of commissioners BoC,
changes in the board of directors BoD, an independent commissioner, the leverage ratio, and the audit opinion the previous year. Explanation of
independent variables will be described as follows:
a. Changes on Board of commissioner BoC
Changes in the Board of Commissioners BoC is the change of commissioners in a good company of extending and decreasing
member Petronila, 2007: 139 Variable changes commissioners measured using a dummy variable, where category 1 if there is a
replacement of board members and a category 0 if there are no replacement commissioners.
b. Changes on Board of Directors BoD
Changes in the board of directors BoD is the change of members of the board of directors in a company either increasing or decreasing
member Petronila, 2007: 139. Variable changes in the board of directors is measured using dummy variables, where category 1 if there
is a replacement of board members and a category 0 if there are no replacement board of directors.
c. Independent Commissioner
This variable is a representation of the presence of independent directors in the Board of Commissioners on auditee company.
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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