Table 7 Regression results of Internal... | Emerald Publishing

Table 7

Regression results of Internal audit function and sustainability indicators

Item	Environmental indicators	Social indicators	Economic indicators
Constant	3.202	0.732	1.027
IAF	0.392**	0.648**	0.575**
Control variables
SIZE	0.197	0.207	0.235
AGE	−0.063	−0.061	−0.164
AUD	0.085	0.139	0.177
Model summary
Model F	2.975	11.678	10.127
R²	0.217	0.521	0.485
Adjusted R²	0.144	0.476	0.437
Durbin Watson	2.104	2.141	1.983

Item	Environmental indicators	Social indicators	Economic indicators
Constant	3.202	0.732	1.027
IAF	0.392**	0.648**	0.575**
Control variables
SIZE	0.197	0.207	0.235
AGE	−0.063	−0.061	−0.164
AUD	0.085	0.139	0.177
Model summary
Model F	2.975	11.678	10.127
R²	0.217	0.521	0.485
Adjusted R²	0.144	0.476	0.437
Durbin Watson	2.104	2.141	1.983

Note(s): **Significant at the 0.01 level

Source(s): Primary data