Table 5 Structural model path coefficient estimates and quality evaluation indicators of the hypothesis.
From: The impact of internal audit system on performance: evidence from emerging markets
H | Causal Relationships | Summary of the path Coefficient Estimates | Quality Evaluation Indicators | ||||||
|---|---|---|---|---|---|---|---|---|---|
Path Coefficient | T- Statistics | P – Values | The Decision | f2 | Effect Size | R2 | Q2 | ||
H1 | IIS - > FP | 0.176 | 2.755 | 0.006 | Acceptable | 0.040 | Small | 0.477 | 0.142 |
H2 | IO - > FP | 0.164 | 2.325 | 0.020 | Acceptable | 0.030 | Small | ||
H3 | PC - > FP | 0.036 | 0.489 | 0.625 | Not Acceptable | 0.002 | No Effect | ||
H4 | FR - > FP | 0.298 | 5.166 | 0.000 | Acceptable | 0.138 | Small | ||
H5 | SI - > FP | 0.139 | 2.044 | 0.041 | Acceptable | 0.025 | Small | ||
H6 | TM - > FP | 0.205 | 2.424 | 0.015 | Acceptable | 0.043 | Small | ||
