Các nhân tố ảnh hưởng đến chất lượng dịch vụ kiểm toán báo cáo tài chính của các công ty kiểm toán độc lập trên địa bàn tỉnh Bình Dương - 22

Cronbach's Alpha

N of Items

0.872

3

Item-Total Statistics

Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

CS1

8.989

1.611

0.778

0.799

CS2

9.018

1.560

0.780

0.797

CS3

9.000

1.673

0.709

0.861

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

0.769

Bartlett's Test of Sphericity

Approx. Chi-Square

4636.225

df

595

Sig.

0.000

Com- ponent

Initial Eigenvalues

Extraction Sums of Squared Loadings

Rotation Sums of Squared Loadings

Total

% of Varian- ce

Cumu- lative %

Total

% of Variance

Cumu- lative %

Total

% of Varian

-ce

Cumula

-tive %

1

5.345

15.272

15.272

5.345

15.272

15.272

3.534

10.097

10.097

2

3.924

11.212

26.484

3.924

11.212

26.484

3.533

10.094

20.191

3

3.325

9.500

35.984

3.325

9.500

35.984

3.334

9.526

29.716

4

2.778

7.936

43.920

2.778

7.936

43.920

3.144

8.982

38.699

5

2.728

7.795

51.715

2.728

7.795

51.715

2.719

7.769

46.468

6

2.139

6.111

57.826

2.139

6.111

57.826

2.620

7.485

53.953

7

1.521

4.347

62.173

1.521

4.347

62.173

2.243

6.408

60.361

8

1.164

3.327

65.499

1.164

3.327

65.499

1.798

5.138

65.499

9

0.941

2.687

68.187

10

0.807

2.307

70.494

11

0.771

2.201

72.695

12

0.747

2.133

74.829

13

0.670

1.915

76.744

14

0.647

1.849

78.593

15

0.622

1.777

80.369

16

0.574

1.640

82.009

17

0.564

1.610

83.620

0.518

1.481

85.101

19

0.499

1.427

86.528

20

0.451

1.289

87.817

21

0.442

1.262

89.079

22

0.432

1.233

90.312

23

0.398

1.138

91.450

24

0.373

1.066

92.516

25

0.349

0.996

93.512

26

0.310

0.886

94.398

27

0.299

0.854

95.253

28

0.297

0.850

96.103

29

0.284

0.811

96.914

30

0.222

0.635

97.549

31

0.203

0.579

98.129

32

0.199

0.568

98.697

33

0.171

0.490

99.187

34

0.154

0.439

99.626

35

0.131

0.374

100.000

Extraction Method: Principal Component Analysis.

Component

1

2

3

4

5

6

7

8

GP5

0.863

GP2

0.861

GP1

0.810

GP4

0.808

GP3

0.785

QM6

0.813

QM5

0.787

QM4

0.756

QM1

0.739

QM2

0.694

QM3

0.682

TT1

0.730

TT5

0.719

TT2

0.706

TT4

0.675

TT6

0.661

TT3

0.628

DV3

0.875

DV1

0.873

0.864

DV4

0.844

KS4

0.862

KS2

0.802

KS1

0.776

KS3

0.752

CS2

0.872

CS1

0.863

CS3

0.840

NL4

0.770

NL3

0.763

NL1

0.687

NL2

0.665

NK2

0.796

NK3

0.743

NK1

0.663

Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 6 iterations.

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

0.826

Bartlett's Test of Sphericity

Approx. Chi-Square

487.203

df

6

Sig.

0.000

Componen t

Initial Eigenvalues

Extraction Sums of Squared Loadings

Total

% of Variance

Cumulative

%

Total

% of Variance

Cumulative

%

1

2.825

70.636

70.636

2.825

70.636

70.636

2

0.435

10.864

81.500

3

0.388

9.709

91.210

4

0.352

8.790

100.000

Extraction Method: Principal Component Analysis.

Component

1

CL2

0.849

CL3

0.843

CL1

0.839

CL4

0.831

Extraction Method: Principal Component Analysis.

a. 1 components extracted.

Model

R

R

Square

Adjusted R

Square

Std.

Error of the Estimate

Change Statistics

Durbin- Watson

R

Square Change

F

Change

df1

df2

Sig. F Change

1

0.811a

0.659

0.648

0.22612

0.659

64.357

8

267

0.000

2.053

a. Predictors: (Constant), TT, GP, PV, NL, KS, NK, QM, CS

b. Dependent Variable: CL

Model

Unstandar- dized Coefficients

Standar- dized Coefficients

t

Sig.

95.0%

Confidence Interval for B

Correlations

Collinearity Statistics

B

Std. Error

Beta

Lower Bound

Upper Bound

Zero- order

Partial

Part

Toler

-ance

VIF

1

(Cons

-tant)

-2.823

0.294

-9.596

.000

-3.402

-2.244

QM

0.106

0.025

0.163

4.209

0.000

0.056

0.155

0.359

0.249

0.151

0.854

1.171

GP

0.151

0.038

0.148

4.022

0.000

0.077

0.225

0.259

0.239

0.144

0.950

1.052

NK

0.167

0.027

0.240

6.206

0.000

0.114

0.220

0.426

0.355

0.222

0.852

1.173

DV

0.064

0.031

0.077

2.055

0.041

0.003

0.125

0.168

0.125

0.073

0.901

1.110

CS

0.072

0.031

0.095

2.338

0.020

0.011

0.133

0.265

0.142

0.084

0.773

1.294

KS

0.070

0.025

0.108

2.839

0.005

0.021

0.118

0.299

0.171

0.102

0.879

1.138

NL

0.158

0.028

0.212

5.700

0.000

0.104

0.213

0.320

0.329

0.204

0.923

1.084

TT

0.683

0.071

0.445

9.580

0.000

0.543

0.824

0.721

0.506

0.343

0.591

1.691

a. Dependent Variable: CL