Các nhân tố ảnh hưởng đến quyết định duy trì khách hàng tại các công ty kiểm toán độc lập Việt Nam - 34


14.4. Kiểm tra sự tương quan giữa các biến


Correlations




CON/ DIS


MDO P


GCO


SGR O


RECI


ABV DA


FIR


CHA


ABI


INTE


INAU


SPE

SPE MDO P


SPEG CO


SPES GRO


SPER ECI

SPEA BVD A


SPEF IR


SIZE

CON/ DIS

Pearson Correlati on


1

­,148*

*

­,121*

*

­,053*

*


­,051*

­,120*

*

­,114*

*

­,066*

*


,059**

­,073*

*


,006


,054**

­,127*

*

­,060*

*


,007


,041*


­,049*

­,096*

*


,074**


Sig. (2­

tailed)



,000


,000


,009


,010


,000


,000


,001


,003


,000


,754


,007


,000


,003


,724


,040


,014


,000


,000


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

MDO P

Pearson Correlati on

­,148*

*


1


,422**


­,008


,011


,008


,019


,038


,010


,104**


­,029


­,037


,494**


,131**


­,016


­,036


,001


,040*


­,028


Sig. (2­

tailed)


,000



,000


,707


,593


,680


,352


,059


,633


,000


,143


,068


,000


,000


,435


,073


,949


,045


,162


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

GCO

Pearson Correlati on

­,121*

*


,422**


1


,001


­,014


,043*


,033


,111**


­,012


,107**


­,031

­,072*

*


,122**


,457**


­,019

­,082*

*


,003


,063**


­,010


Sig. (2­

tailed)


,000


,000



,976


,483


,033


,099


,000


,547


,000


,120


,000


,000


,000


,338


,000


,867


,002


,627


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SGR O

Pearson Correlati on

­,053*

*


­,008


,001


1


,004


,055**


,022


,027


,015


,031


,008


­,002


­,013


­,012


,629**


,004


,019


,002


,034


Sig. (2­

tailed)


,009


,707


,976



,857


,006


,273


,183


,444


,118


,695


,928


,510


,556


,000


,839


,357


,923


,095


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

RECI

Pearson Correlati on


­,051*


,011


­,014


,004


1


­,013


,043*


,039


­,006


,036


­,012


­,036


­,018

­,054*

*


,004


,284**


­,024


,047*


,006


Sig. (2­

tailed)


,010


,593


,483


,857



,522


,034


,051


,776


,077


,547


,070


,381


,008


,852


,000


,230


,018


,765


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

ABV DA

Pearson Correlati on

­,120*

*


,008


,043*


,055**


­,013


1


­,030


,008


,000


­,002


­,024


­,004


,037


,077**


,024


­,004


,480**


­,006


­,009


Sig. (2­

tailed)


,000


,680


,033


,006


,522



,137


,685


,988


,936


,239


,839


,064


,000


,231


,833


,000


,757


,661


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

FIR

Pearson Correlati on

­,114*

*


,019


,033


,022


,043*


­,030


1


,033


­,035


,014


,031


­,045*


,023


,020


­,002


­,009


­,029


,488**


­,146**


Sig. (2­

tailed)


,000


,352


,099


,273


,034


,137



,095


,082


,495


,118


,025


,260


,327


,920


,661


,144


,000


,000


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

CHA

Pearson Correlati on

­,066*

*


,038


,111**


,027


,039


,008


,033


1


­,031


,032


­,028


­,001


,006


,043*


,006


,005


,011


,034


,002


Sig. (2­

tailed)


,001


,059


,000


,183


,051


,685


,095



,123


,113


,157


,947


,769


,031


,766


,805


,600


,094


,901


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

ABI

Pearson





















Correlati

,059**

,010

­,012

,015

­,006

,000

­,035

­,031

1

,005

,001

­,040*

­,043*

­,037

,023

­,051*

­,030

,020

­,039


on





















Sig. (2­

tailed)


,003


,633


,547


,444


,776


,988


,082


,123



,810


,973


,045


,031


,062


,245


,011


,133


,312


,052


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

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INTE

Pearson Correlati on

­,073*

*


,104**


,107**


,031


,036


­,002


,014


,032


,005


1


,023


­,029


,015


,045*


­,007


,006


­,013


,050*


­,060**


Sig. (2­

tailed)


,000


,000


,000


,118


,077


,936


,495


,113


,810



,262


,153


,446


,025


,712


,783


,520


,014


,003


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

INAU

Pearson





















Correlati

,006

­,029

­,031

,008

­,012

­,024

,031

­,028

,001

,023

1

,092**

­,023

­,009

,014

,061**

,045*

­,039

,136**


on





















Sig. (2­

tailed)


,754


,143


,120


,695


,547


,239


,118


,157


,973


,262



,000


,251


,670


,491


,002


,026


,051


,000


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPE

Pearson Correlati on


,054**


­,037

­,072*

*


­,002


­,036


­,004


­,045*


­,001


­,040*


­,029


,092**


1


,186**


,242**


,143**


,834**


,633**

­,669*

*


,228**


Sig. (2­

tailed)


,007


,068


,000


,928


,070


,839


,025


,947


,045


,153


,000



,000


,000


,000


,000


,000


,000


,000


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPE MDO P

Pearson Correlati on

­,127*

*


,494**


,122**


­,013


­,018


,037


,023


,006


­,043*


,015


­,023


,186**


1


,314**


,007


,144**


,165**

­,094*

*


,056**


Sig. (2­

tailed)


,000


,000


,000


,510


,381


,064


,260


,769


,031


,446


,251


,000



,000


,745


,000


,000


,000


,005


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPEG CO

Pearson Correlati on

­,060*

*


,131**


,457**


­,012

­,054*

*


,077**


,020


,043*


­,037


,045*


­,009


,242**


,314**


1


,017


,158**


,250**

­,133*

*


,094**


Sig. (2­

,003

,000

,000

,556

,008

,000

,327

,031

,062

,025

,670

,000

,000


,400

,000

,000

,000

,000


tailed)





















N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPES

Pearson

,007

­,016

­,019

,629**

,004

,024

­,002

,006

,023

­,007

,014

,143**

,007

,017

1

,128**

,121**

­,095*

,029

GRO

Correlati


















*



on





















Sig. (2­

,724

,435

,338

,000

,852

,231

,920

,766

,245

,712

,491

,000

,745

,400


,000

,000

,000

,143


tailed)





















N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPER

Pearson

,041*

­,036

­,082*

,004

,284**

­,004

­,009

,005

­,051*

,006

,061**

,834**

,144**

,158**

,128**

1

,527**

­,536*

,185**

ECI

Correlati



*















*



on





















Sig. (2­

,040

,073

,000

,839

,000

,833

,661

,805

,011

,783

,002

,000

,000

,000

,000


,000

,000

,000


tailed)





















N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPEA

Pearson

­,049*

,001

,003

,019

­,024

,480**

­,029

,011

­,030

­,013

,045*

,633**

,165**

,250**

,121**

,527**

1

­,435*

,139**

BVD

Correlati


















*


A

on





















Sig. (2­

,014

,949

,867

,357

,230

,000

,144

,600

,133

,520

,026

,000

,000

,000

,000

,000


,000

,000


tailed)





















N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SPEF

Pearson

­,096*

,040*

,063**

,002

,047*

­,006

,488**

,034

,020

,050*

­,039

­,669*

­,094*

­,133*

­,095*

­,536*

­,435*

1

­,178**

IR

Correlati

*











*

*

*

*

*

*




on





















Sig. (2­

tailed)


,000


,045


,002


,923


,018


,757


,000


,094


,312


,014


,051


,000


,000


,000


,000


,000


,000



,000


N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

SIZE

Pearson Correlati on


,074**


­,028


­,010


,034


,006


­,009

­,146*

*


,002


­,039

­,060*

*


,136**


,228**


,056**


,094**


,029


,185**


,139**

­,178*

*


1


Sig. (2­

tailed)


,000


,162


,627


,095


,765


,661


,000


,901


,052


,003


,000


,000


,005


,000


,143


,000


,000


,000



N

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478

2478


14.5. Kết quả kiểm tra đa cộng tuyến các biến độc lập


Coefficientsa



Model

Unstandardized Coefficients

Standardized Coefficients


t


Sig.

Collinearity Statistics

B

Std. Error

Beta

Tolerance

VIF

1

(Constant)

,514

,132


3,894

,000




MDOP

­,103

,041

­,064

­2,516

,012

,573

1,745


GCO

­,074

,031

­,061

­2,424

,015

,584

1,711


SGRO

­,045

,015

­,077

­3,051

,002

,589

1,698


RECI

­,103

,037

­,066

­2,775

,006

,672

1,487


ABVDA

­,251

,071

­,088

­3,522

,000

,606

1,650


FIR

­,013

,004

­,083

­3,299

,001

,599

1,671


CHA

­,059

,026

­,045

­2,282

,023

,981

1,019


ABI

,044

,016

,056

2,851

,004

,990

1,011


INTE

­,023

,010

­,048

­2,444

,015

,971

1,030


INAU

­,013

,025

­,010

­,522

,602

,968

1,033


SPE

,001

,043

,001

,021

,983

,139

4,212


SPEMDOP

­,282

,076

­,091

­3,713

,000

,625

1,601


SPEGCO

,020

,059

,008

,345

,730

,620

1,613


SPESGRO

,044

,023

,049

1,916

,055

,580

1,725


SPERECI

,099

,065

,065

1,516

,130

,203

4,917


SPEABVDA

­,193

,115

­,054

­1,680

,093

,360

2,777


SPEFIR

­,004

,006

­,025

­,761

,447

,338

2,955


SIZE

,013

,005

,056

2,730

,006

,900

1,112

a. Dependent Variable: CON/DIS

14.6. Kết quả hồi quy Logistic


Model Summary


­2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1651,136a

,258

,417

a. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients



Chi­

square


df


Sig.

Step 1

Step

193,622

18

,000


Block

193,622

18

,000


Model

193,622

18

,000

Variables in the Equation




B


S.E.


Wald


df


Sig.


Exp(B)

95% C.I.for

EXP(B)

Lower

Upper

Step 1a

MDOP

­,518

,240

4,657

1

,031

,596

,372

,954


GCO

­,417

,187

4,989

1

,026

,659

,457

,950


SGRO

­,321

,147

4,766

1

,029

,726

,544

,968


RECI

­,670

,253

6,982

1

,012

,512

,312

,841


ABVDA

­1,455

,441

10,871

1

,001

,233

,098

,554


FIR

­,108

,034

10,356

1

,001

,897

,840

,959


CHA

­,400

,184

4,737

1

,030

,670

,467

,961


ABI

,431

,156

7,597

1

,006

1,538

1,133

2,090


INTE

­,153

,064

5,659

1

,017

,858

,756

,973


INAU

­,101

,178

,320

1

,572

,904

,637

1,282


SPE

­,213

,342

,388

1

,533

,808

,413

1,580


SPEMDOP

­1,485

,443

11,237

1

,001

,226

,095

,540


SPEGCO

,056

,387

,021

1

,885

1,057

,496

2,256


SPESGRO

,315

,240

1,727

1

,189

1,370

,857

2,193


SPERECI

,587

,480

1,500

1

,221

1,799

,703

4,607


SPEABVDA

­1,338

,745

3,227

1

,072

,262

,061

1,129


SPEFIR

­,189

,076

6,220

1

,013

,827

,713

,960


SIZE

,084

,034

5,910

1

,015

1,087

1,016

1,163


Constant

­,587

,945

,386

1

,534

,556



a. Variable(s) entered on step 1: MDOP, GCO, SGRO, RECI, ABVDA, FIR, CHA, ABI, INTE, INAU, SPE, SPEMDOP, SPEGCO, SPESGRO, SPERECI, SPEABVDA, SPEFIR, SIZE.

Phụ lục 15: Kết quả phân tích PCA các nhân tố thuộc RRKT Kiểm tra Eigenvalue‌

Principal components/correlation

Number of obs

=

2478


Number of comp.

=

5


Trace

=

5

Rotation: (unrotated = principal)

Rho

=

1.0000


Component

Eigenvalue

Difference

Proportion

Cumulative

Comp1

1.50515

.457602

0.3010

0.3010

Comp2

1.04754

.0767899

0.2095

0.5105

Comp3

.970755

.195246

0.1942

0.7047

Comp4

.775508

.074462

0.1551

0.8598

Comp5

.701046

.

0.1402

1.0000

Phụ lục 16: Kết quả hồi quy mô hình với thông số thay thế‌


Omnibus Tests of Model Coefficients



Chi­ square


df


Sig.

Step 1 Step

350,897

10

,000

Block

350,897

10

,000

Model

350,897

10

,000

Variables in the Equation




B


S.E.


Wald


df


Sig.


Exp(B)

95% C.I.for EXP(B)

Lower

Upper

Step 1a ADR

FIR CHA ABI INTE INAU SPE SPEADR SPEFIR SIZE

Constant

­,656

­,164

­,433

,487

­,144

­,187

­,069

­,194

­,148

,072

­1,088

,058

,036

,193

,158

,068

,182

,210

,112

,068

,036

,978

128,468

20,346

5,051

9,499

4,492

1,055

,109

2,974

4,810

3,981

1,237

1

1

1

1

1

1

1

1

1

1

1

,000

,000

,025

,002

,034

,304

,741

,085

,028

,046

,266

,519

,848

,649

1,627

,866

,830

,933

,824

,862

1,074

,337

,463

,790

,445

1,194

,758

,581

,618

,661

,755

1,001

,581

,911

,946

2,216

,989

1,185

1,409

1,027

,984

1,153

a. Variable(s) entered on step 1: ADR, FIR, CHA, ABI, INTE, INAU, SPE, SPEADR, SPEFIR, SIZE.

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