The linearity test of model variables
| Collinearity statistics | ||
|---|---|---|
| Variable | Tolerance | VIF |
| Audit fee | 0.664 | 1.506 |
| Audit opinion | 0.795 | 1.298 |
| Specialist | 0.548 | 1.825 |
| Audit tenure | 0.812 | 1.228 |
| Days to sign | 0.793 | 1.261 |
| Accruals | 0.950 | 1.052 |
| Firm size | 0.785 | 1.273 |
| ROA | 0.891 | 1.122 |
| Divide | 0.974 | 1.028 |
| Firm age | 0.908 | 1.036 |
| Leverage | 0.827 | 1.209 |
| Loss | 0.903 | 1.108 |
| Collinearity statistics | ||
|---|---|---|
| Variable | Tolerance | VIF |
| Audit fee | 0.664 | 1.506 |
| Audit opinion | 0.795 | 1.298 |
| Specialist | 0.548 | 1.825 |
| Audit tenure | 0.812 | 1.228 |
| Days to sign | 0.793 | 1.261 |
| Accruals | 0.950 | 1.052 |
| Firm size | 0.785 | 1.273 |
| ROA | 0.891 | 1.122 |
| Divide | 0.974 | 1.028 |
| Firm age | 0.908 | 1.036 |
| Leverage | 0.827 | 1.209 |
| Loss | 0.903 | 1.108 |
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