PHỤ LỤC 05: KẾT QUẢ PHÂN TÍCH ĐỊNH LƢỢNG

Bảng số 5: hệ số Cronbach’s alpha thang đo hệ thống chứng từ kế toán

Reliability Statistics

Cronbach's Alpha



N of Items



.740



4

Item-Total Statistics



Scale Mean if Item

Deleted

CT1

CT2

CT3

CT4



Scale Variance if

Item Deleted



11.15

11.17

11.23

11.21



Corrected ItemTotal Correlation



2.821

3.147

2.748

2.930



Cronbach's Alpha if

Item Deleted



.677

.504

.419

.588



.605

.697

.771

.652



Bảng số 6: hệ số Cronbach’s alpha thang đo hình thức sổ sách kế toán

Reliability Statistics

Cronbach's Alpha



N of Items



.811



6

Item-Total Statistics



Scale Mean if Item

Deleted

SS1

SS2

SS3

SS4

SS5

SS6



Scale Variance if

Item Deleted



17.53

17.67

17.47

17.54

17.83

17.60



Corrected ItemTotal Correlation



12.720

11.662

13.121

13.711

14.109

11.727



.643

.743

.596

.515

.263

.772



Cronbach's Alpha if

Item Deleted

.766

.740

.776

.793

.860

.735



Bảng số 7: hệ số Cronbach’s alpha thang đo hình thức sổ sách kế toán (Loại SS5)

Reliability Statistics

Cronbach's Alpha



N of Items



.860



5

Item-Total Statistics



Scale Mean if Item

Deleted

SS1

SS2

SS3

SS4

SS6



14.24

14.37

14.18

14.25

14.30



Scale Variance if

Item Deleted

9.841

8.386

9.813

10.201

8.484



Corrected ItemTotal Correlation

.588

.803

.618

.562

.825



Cronbach's Alpha if

Item Deleted

.853

.796

.846

.858

.791



Bảng số 8: hệ số Cronbach’s alpha thang đo hệ thống tài khoản kế toán

Reliability Statistics

Cronbach's Alpha



N of Items



.894



3

Item-Total Statistics



Scale Mean if Item

Deleted

TK1

TK2

TK3



Scale Variance if

Item Deleted



7.52

7.51

7.51



Corrected ItemTotal Correlation



4.281

4.008

3.955



.760

.802

.811



Cronbach's Alpha if

Item Deleted

.874

.839

.831



Bảng số 9: hệ số Cronbach’s alpha thang đo thuế

Reliability Statistics

Cronbach's Alpha



N of Items



.898



4

Item-Total Statistics



Scale Mean if Item

Deleted

TH1

TH2

TH3

TH4



Scale Variance if

Item Deleted



10.60

10.66

10.58

10.66



Corrected ItemTotal Correlation



5.589

5.194

6.380

5.301



.708

.872

.672

.860



Cronbach's Alpha if

Item Deleted

.895

.831

.904

.836



Bảng số 10: hệ số Cronbach’s alpha thang đo nhà quản lý

Reliability Statistics

Cronbach's Alpha



N of Items



.749



5

Item-Total Statistics



Scale Mean if Item

Deleted

QL1

QL2

QL3

QL4

QL5



14.54

14.66

14.90

14.62

14.75



Scale Variance if

Item Deleted

5.113

5.543

5.509

4.829

4.921



Corrected ItemTotal Correlation

.652

.373

.274

.708

.697



Cronbach's Alpha if

Item Deleted

.660

.756

.810

.635

.642



Bảng số 11: hệ số Cronbach’s alpha thang đo nhà quản lý (Loại QL3)

Reliability Statistics

Cronbach's Alpha



N of Items



.810



4

Item-Total Statistics



Scale Mean if Item

Deleted

QL1

QL2

QL4

QL5



Scale Variance if

Item Deleted



11.07

11.19

11.15

11.29



Corrected ItemTotal Correlation



3.253

3.558

3.065

3.304



Cronbach's Alpha if

Item Deleted



.716

.424

.752

.659



.722

.865

.700

.747



Bảng số 12: hệ số Cronbach’s alpha thang đo mục tiêu lập báo cáo tài chính

Reliability Statistics

Cronbach's Alpha



N of Items



.786



3

Item-Total Statistics



Scale Mean if Item

Deleted

TC1

TC2

TC3



Scale Variance if

Item Deleted



7.79

7.76

7.81



Corrected ItemTotal Correlation



3.145

2.919

3.184



Cronbach's Alpha if

Item Deleted



.607

.688

.582



.729

.639

.755



Bảng số 13: hệ số Cronbach’s alpha thang đo bộ máy kế toán

Reliability Statistics

Cronbach's Alpha



N of Items



.815



4

Item-Total Statistics



Scale Mean if Item

Deleted

BM1

BM2

BM3

BM4



11.42

11.49

11.38

11.55



Scale Variance if

Item Deleted

4.722

5.046

4.819

5.438



Corrected ItemTotal Correlation

.611

.640

.703

.597



Cronbach's Alpha if

Item Deleted

.784

.765

.735

.786



Bảng số 14: hệ số Cronbach’s alpha thang đo chất lƣợng thông tin trình bày trên báo

cáo tài chính

Reliability Statistics

Cronbach's Alpha



N of Items



.915



9

Item-Total Statistics



Scale Mean if Item

Deleted

CL1

CL2

CL3

CL4

CL5

CL6

CL7

CL8

CL9



Scale Variance if

Item Deleted



29.70

29.63

29.69

29.64

29.71

29.84

29.74

29.70

29.82



Corrected ItemTotal Correlation



29.568

29.339

29.624

29.739

30.299

30.778

31.034

29.521

29.199



Cronbach's Alpha if

Item Deleted



.691

.689

.710

.655

.745

.672

.684

.791

.714



.906

.906

.905

.909

.903

.907

.907

.899

.904



Bảng số 15: Kết quả phân tích nhân tố khám phá biến độc lập (lần 1)

Bảng số 15a: KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

Bartlett's Test of Sphericity

Approx. Chi-Square



.843

4240.235



df



351



Sig.



.000



Bảng số 15b: Total Variance Explained

Compon

ent



Initial Eigenvalues

Total



% of Variance



Extraction Sums of Squared Loadings



Cumulative %



1

2

3

4

5

6

7

8



7.380

3.193

2.663

1.995

1.465

1.216

1.095



27.334

11.826

9.863

7.389

5.428

4.503

4.054



27.334

39.160

49.023

56.412

61.839

66.342

70.396



.824



3.051



73.447



9



.711



2.635



76.082



10



.655



2.426



78.508



11



.602



2.229



80.737



12



.563



2.087



82.824



13



.527



1.954



84.777



14



.471



1.743



86.521



Total

7.380

3.193

2.663

1.995

1.465

1.216

1.095



% of Variance

27.334

11.826

9.863

7.389

5.428

4.503

4.054



Cumulative %

27.334

39.160

49.023

56.412

61.839

66.342

70.396



15



.462



1.713



88.233



16



.425



1.575



89.808



17



.390



1.445



91.253



18



.380



1.406



92.659



19



.338



1.253



93.913



20



.321



1.190



95.102



21



.310



1.148



96.251



22



.260



.964



97.214



23



.242



.896



98.111



24



.211



.782



98.892



25



.185



.685



99.577



26



.074



.273



99.850



27



.041



.150



100.000



Extraction Method: Principal Component Analysis.



Bảng số 15c: Rotated Component Matrixa

Component

1



2



SS6



.896



SS2



.879



SS1



.730



SS3



.696



SS4



.685



3



TH2



.906



TH4



.900



TH1



.806



TH3



.798



4



TK3



.893



TK2



.849



TK1



.832



BM3



.231



BM1

BM4



.251



BM2



.201



QL4



5



6



.781



.224



.766



.236



.718

.327



7



.692

.878



QL1



.841



QL5



.833



QL2



.477



CT1



.495

.227



.804



CT2



.730



CT4



.361



CT3



.247



.232



.706



.367



.411



.256



TC3



.758



TC1



.233



.202



TC2



.252



.709



.225



.701



Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 6 iterations.



Bảng số 16: Kết quả phân tích nhân tố khám phá biến độc lập (lần 2)

Bảng số 16: KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

Bartlett's Test of Sphericity

Approx. Chi-Square



.836

3993.565



df



300



Sig.



.000



Bảng số 16b: Total Variance Explained

Compon

ent



Initial Eigenvalues

Total



% of Variance



Extraction Sums of Squared Loadings

Cumulative %



1

2

3

4

5

6

7

8



6.871

3.147

2.606

1.908

1.432

1.183

1.065



27.485

12.587

10.424

7.632

5.726

4.731

4.261



27.485

40.072

50.496

58.128

63.854

68.585

72.846



.720



2.879



75.725



9



.698



2.792



78.517



10



.581



2.326



80.843



11



.540



2.162



83.004



12



.504



2.016



85.020



13



.469



1.875



86.895



14



.434



1.737



88.632



15



.413



1.653



90.286



16



.392



1.567



91.852



Total

6.871

3.147

2.606

1.908

1.432

1.183

1.065



% of Variance

27.485

12.587

10.424

7.632

5.726

4.731

4.261



Cumulative %

27.485

40.072

50.496

58.128

63.854

68.585

72.846



17



.342



1.369



93.221



18



.338



1.354



94.575



19



.322



1.287



95.862



20



.266



1.062



96.925



21



.249



.996



97.920



22



.215



.861



98.782



23



.188



.753



99.535



24



.076



.302



99.837



25



.041



.163



100.000



Extraction Method: Principal Component Analysis.



Bảng số 16c: Rotated Component Matrixa

Component

1



2



SS6



.903



SS2



.891



SS1



.720



SS3



.718



SS4



.685



3



TH2



.909



TH4



.903



TH1



.803



TH3



.799



4



BM3



.772



BM1



.763



BM4



.237



5



6



.237



.212

.250



.735



BM2



.700



.324



TK3



.897



TK2



.854



TK1



.833



QL4



.886



QL1



.856



QL5



.837



CT1



.235



.211

.790



CT2



.758



CT4



.358



TC3



.220



TC1



7



.248



.243



.716

.772

.221



.714



TC2



.217



.259



.703



Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 6 iterations.



Bảng số 17: Kết quả phân tích nhân tố khám phá biến phụ thuộc

Bảng số 17a: KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

Bartlett's Test of Sphericity

Approx. Chi-Square



.753

1874.160



df



36



Sig.



.000



Bảng số 17b: Total Variance Explained

Compo

nent



Initial Eigenvalues

Total



% of Variance



Extraction Sums of Squared Loadings



Cumulative %



1

2



5.409



60.101



60.101



.943



10.476



70.577



3



.873



9.703



80.280



4



.591



6.565



86.845



5



.457



5.073



91.918



6



.362



4.026



95.944



7



.143



1.586



97.529



8



.131



1.454



98.983



9



.092



1.017



100.000



Total

5.409



% of Variance



Cumulative %



60.101



60.101



Extraction Method: Principal Component Analysis.



Bảng số 17c: Component Matrixa

Component

1

CL8

CL5

CL9

CL3

CL7

CL1

CL2

CL6

CL4

Extraction Method: Principal Component Analysis.

a. 1 components extracted.



.853

.821

.785

.772

.768

.758

.749

.739

.723



Bảng số 18: Ma trận các hệ số tƣơng quan Pearson

Correlations

CL

CL



Pearson Correlation



SS

1



.354



Sig. (2-tailed)

N

SS



TH



265



Pearson Correlation



TC



265



265



265



265



1



**



.012



.090



.107



.002



.000



.847



.144



.083



.000



265



265



265



265



265



265



1



**



**



.090



**



.001



.144



.187



265

.272



**



.232



265



265



**



1



.232



.000



.000



N



265



Pearson Correlation



.272



.000



.000



N



CT



265



**



Sig. (2-tailed)



Sig. (2-tailed)



QL



265



.002



**



265



265



265



**



.012



**



**



.000



.847



.479



.202



.397



.001



.202



265

.397



**



265



**



265

.495



**



265



265



265



265



1



**



**



.246



.000



265



265

.090



265



265



**



1



Sig. (2-tailed)



.000



.144



.144



.000



.000



N



265



.246



.350



.000

265

.356



**



.429



**



.000

265

.277



**



.000



.000

265



265



265



265



265



265



265



**



.107



**



**



**



**



1



Sig. (2-tailed)



.000



.083



.000



.000



.000



.000



N



265



265



265



265



265



265



265



265



**



**



**



**



**



**



**



1



Pearson Correlation



Pearson Correlation



.518



.613



.338



.352



.338



.432



.495



.350



.429



.356



.277



.434



Sig. (2-tailed)



.000



.000



.000



.000



.000



.000



.000



N



265



265



265



265



265



265



265



Bảng số 19: Kết quả phân tích hồi qui bội

Bảng số 19a: Model Summaryb

Model



R



R Square

.792



a



Adjusted R Square



.628



a. Predictors: (Constant), TC, QL, SS, TH, TK, CT, BM

b. Dependent Variable: CL



.617



Std. Error of the

Estimate

.42050



.434



**



.000



**. Correlation is significant at the 0.01 level (2-tailed).



1



.000



.000



.090



**



265

.432



**



.000



.000

.306



**



.000



.338



**



.000



**



.424



265

.306



.352



.338



.000



265



Pearson Correlation



**



265



.187



265



.613



.000



**



.618



.518



.000



265



Pearson Correlation



.424



TC

**



.000



**



.000



.479



CT

**



.000



265

.417



.618



QL

**



.000



N

Pearson Correlation



.417



TK

**



.000



.000



N



TK



**



BM

**



.000



Sig. (2-tailed)



Sig. (2-tailed)



BM



.354



TH

**



Durbin-Watson

1.848



265



Bảng số 19b:ANOVAb

Model



Sum of Squares



1



df



Mean Square



F



Regression



76.594



7



10.942



Residual



45.444



257



.177



122.038



264



Total



Sig.



61.881



.000



a



a. Predictors: (Constant), TC, QL, SS, TH, TK, CT, BM

b. Dependent Variable: CL



Bảng số 19c:Coefficientsa

Unstandardized Coefficients

Model

1



B

(Constant)



Std. Error

-.579



.233



SS



.138



.038



TH



.146



BM



Standardized

Coefficients



Collinearity Statistics



Beta



t



Sig.



Tolerance



VIF



-2.482



.014



.152



3.631



.000



.827



1.209



.037



.167



3.978



.000



.820



1.220



.250



.045



.266



5.595



.000



.640



1.563



TK



.115



.031



.167



3.724



.000



.724



1.381



QL



.189



.045



.175



4.175



.000



.829



1.206



CT



.148



.058



.121



2.562



.011



.655



1.527



TC



.164



.041



.201



4.022



.000



.580



1.725



a. Dependent Variable: CL



Bảng số 20: Ma trận các hệ số tƣơng quan Spearman

Correlations

ABSRES1

Spearman ABSRES1 Correlation Coefficient

's rho

Sig. (2-tailed)

N

SS



TH



BM



Correlation Coefficient



1.000



SS



TH



-.014 -.075



BM



TK



QL



CT



TC



-.020



-.110



-.118



-.022



-.106



.



.817



.225



.747



.075



.056



.724



.086



265



265



265



265



265



265



265



265



**



**



.071



.154



*



.095



-.014 1.000 .196



.275



.326



**



Sig. (2-tailed)



.817



.



.001



.000



.251



.012



.125



.000



N



265



265



265



265



265



265



265



265



-.075



**



1.000



**



**



*



**



Correlation Coefficient



.196



.240



.226



.155



.365



.349



**



Sig. (2-tailed)



.225



.001



.



.000



.000



.011



.000



.000



N



265



265



265



265



265



265



265



265



-.020



**



**



1.000



**



**



**



Correlation Coefficient



.275



.240



.423



.335



.391



.490



**



Sig. (2-tailed)



.747



.000



.000



.



.000



.000



.000



.000



N



265



265



265



265



265



265



265



265



TK



QL



Correlation Coefficient



**



.423



**



1.000



.259



**



.329



**



.454



**



.075



.251



.000



.000



.



.000



.000



.000



N



265



265



265



265



265



265



265



265



-.118



.154



*



*



**



**



1.000



**



.056



.012



.011



.000



.



265



265



Correlation Coefficient

N



TC



.071 .226



Sig. (2-tailed)



Sig. (2-tailed)

CT



-.110



Correlation Coefficient



265

-.022



.155



.095 .365



**



.335



.000

265

.391



**



.259



265

.329



**



.417



.000



265



265



**



1.000



.417



.314



**



.000

265

.414



**



Sig. (2-tailed)



.724



.125



.000



.000



.000



.000



.



.000



N



265



265



265



265



265



265



265



265



-.106



**



**



**



**



**



**



1.000



Correlation Coefficient



.326



.349



.490



.454



.314



.414



Sig. (2-tailed)



.086



.000



.000



.000



.000



.000



.000



.



N



265



265



265



265



265



265



265



265



**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).