| Audit Planning Y Dependent Variable | ||||
| Independent Variables | Regression Coefficients | Operation Sig. Tests | VIF | |
| T Test | Sig. | |||
| Regression Constant | 0.793 | 4.500 | 0.000 |
|
| X03 Experience & Personal Judgment | 0.359 | 7.569 | 0.000 | 1.656 |
| X08 Estimated Risks Associated with the Branch Operations | 0.118 | 2.811 | 0.007 | 1.633 |
| X09 Materiality of the Branch Operations | 0.117 | 3.519 | 0.001 | 1.206 |
| X10 Audit Cost | 0.175 | 4.917 | 0.000 | 1.616 |