Table 5 Regression analysis on audit quality
Independent variables | Understand (β) | (β) | T-value | R2 |
|---|---|---|---|---|
Constant | 0.516 | |||
Organizational culture (x1) | 0.263 | 0.368 | 8.730*** | 0.737 |
Profession and experience (x2) | 0.199 | 0.231 | 5.436*** | |
Trend and performance (x3) | 0.130 | 0.175 | 4.421*** | |
Confidence and effort (x4) | 0.125 | 0.163 | 3.403** | |
Training opportunity (x5) | 0.084 | 0.132 | 3.324** | |
Learning motivation (x6) | 0.066 | 0.072 | 1.669 |