The resistance of a material depends upon its material.
True
Resistance, R=ρlA
where ρ is the resistivity of the material, l is the length of the material and A is the area of cross-section.
Resistivity of a material is the electrical resistance offered by unit length and unit cross-sectional area of that material.
This implies that resistivity depends on the material.
Since the resistance of a material depends on resistivity, we can say that resistance of a material depends on the material.