Page 57 - Azerbaijan State University of Economics

THE JOURNAL OF ECONOMIC SCIENCES: THEORY AND PRACTICE, V.79, # 2, 2022, pp. 51-63

Sampling Design and Data Collection Procedures
The study applied probability and non-probability sampling techniques. Purposive sampling
procedures were considered in the initial stage to select the departments included in the study.
The simple stratified random sampling technique was used to select respondents from each
department to minimize the risk of bias. Random samples from each stratum (class) taken
proportional to the stratum’s size of the stratum compared to the population.

The Yamane (1967) formula was used to determine the sample size. To provide an
overview of the relationship between the independent variables and the audit quality of
the dependent variable, a descriptive analysis was used based on the results of multiple
regressions.
This formula was used to calculate the sample sizes at 95% confidence level and P =
0.5 is assumed

2
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=603/ [1+603(0.05) ]
n=240

Response Rate 240 questionnaires were distributed to four departments of the Office
of Audit General of Ethiopia, and 207 were correctly completed and collected, which
accounts for 86.25 percent, which is reasonably good considering the difficulty of
collecting primary data.

RESULT
Table 1: Reliability Statistics of the measurement items

Cronbach's Cronbach's Alpha Based
Alpha on Standardized Items N of Items
0.813 0.859 6
Source: Author computation of SPSS result
Cronbach’s alpha is one of the most widely used measures of reliability in the social
and organizational sciences literature (R.Glien., 2003), (α) value greater than 0.70 is
considered good and acceptable, and the result fulfills the criteria.

57