Page 75 - Azerbaijan State University of Economics

THE JOURNAL OF ECONOMIC SCIENCES: THEORY AND PRACTICE, V.79, # 1, 2022, pp. 69-79

This formula was used to calculate the sample sizes at 95% confidence level and P =
2
0.5 is assumed n= N / [1 + N (e) ]
Where
n= is the sample size,
N= is the population size, and
e= is the level of precision/sampling error

When this formula is applied to the above population, we get
n = N / [1 + N (e) 2]
2
n=207/ [1+207(0.05) ]
n=136
Simple Mediation Model

Model: 4
Y: PEM
X: Legal
M: Audit-Quality
Sample
Size: 136
OUTCOME VARIABLE:
Audit-Quality

Table 1: Model Summary

R R-sq MSE F df1 df2 P
.3742 .1400 .0733 21.8173 1.0000 134.0000 .0000

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