Page 58 - Azerbaijan State University of Economics

Samuel Atsibha Gebreyesus: Eterminants Of Public Sector Audit Quality: The Case Of The
Office Of The Federal Auditor General, Ethiopia (OFAG)

Table 2: Item-Total Statistics of measurement items

Scale Mean Scale Corrected Squared Cronbach's

if Item Variance if Item-Total Multiple Alpha if Item
Deleted Item Deleted Correlation Correlation Deleted
Aud_Qual 18.59 0.680 0.705 0.577 0.763
Org_Ind 18.57 0.669 0.530 0.290 0.793
Aud_Com 18.58 0.678 0.731 0.647 0.759
Legal 18.57 0.695 0.714 0.632 0.765
Gov_supp 18.59 0.694 0.647 0.533 0.773
Auditor_Ind 18.58 0.567 0.446 0.207 0.860
Source: Author computation of SPSS result

Table 3. Model Summary for the statistical results
Change Statistics

Std. Error R Sig. F
R Adjusted of the Square F Chang Durbin-
Model R Square R Square Estimate Change Change df1 df2 e Watson
1 .7 0.577 0.567 0.118 0.577 54.872 5 201 0.000 2.092
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Source: Author computation of SPSS result

a. Predictors: (Constant), Gov_supp, Auditors_Ind, Org_Ind, Aud_Com, Legal
b. Dependent Variable: Aud_Qual
This study takes into account the following model to assess the factors that affect audit
quality:
Audit_Quality=β0+β1Aud_Com+ β2 + β3Org_Ind+ β4Aud_Ind+ β5Legal+ β6Gov_supp+∈

Where Aud_Com stands for auditors’ competence, Org_Ind organizational
independence, Auditor_Indauditors’ independence, legal audit legal frameworks, and
Gov_supp government support.

Table 4. ANOVA(Analysis of Variance)

Sum of
Model Squares df Mean Square F Sig.
1 Regression 3.834 5 .767 54.872 .000
Residual 2.809 201 .014
Total 6.643 206
a. Dependent variable: Aud_Qual
b. Predictors: (Constant), Gov_supp, Auditors_Ind, Org_Ind, Aud_Com, Legal
Source: Author computation of SPSS result

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