Internal audit control (28)

35 and taking them later. This technique is preferred because it permits all the respondents to have sufficient time in giving out their replies. The researchers will thereafter go ahead and allocate the questionnaires on hard copies. 3.8 Data Analysis and Presentation A data analysis procedure that employs analytical reasoning to investigate each piece of presented data is known as data analysis (Tharenou, Donohue & Cooper, 2017). Therefore, descriptive statistics such as mean and standard deviation were used to evaluate quantitative data. Tables and figures were used to present the analyzed data. For this, the Statistical Package for Social Sciences (SPSS) version 21.0 was used. The inferential analysis was carried out using regression analysis and because there are many variables, multiple regression was utilized to test the connection between dependent and the independent variables. Correlation analysis was conducted as well to demonstrate the strength of the correlation between the variables. The following is the multiple regression analysis models that wasused. Y it = β 0 + β 1 X 1it + β 2 X 2it + β 3 X 3it + β 4 X 4it + ε Whereby Y it = Financial Performance X 1it = Financial information reporting X 2it = Audit principle and guideline compliance X 3it = Accounting measures X 4it = Oversight audit board β 1 - β 4 = Coefficients of determination ε = Error term
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