Các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại các ngân hàng thương mại Việt Nam

Reliability Statistics

Cronbach's Alpha

N of Items

,770

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Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Cronbach's Alpha if Item Deleted
HNQL1	16,4857	10,510	,470	,747
HNQL2	16,9187	10,374	,555	,726
HNQL3	16,8505	10,207	,592	,717
HNQL4	16,9099	10,007	,608	,712
HNQL5	17,5626	8,797	,648	,696
HNQL6	17,7341	11,526	,255	,801

Scale: ALL VARIABLES

Case Processing Summary

N	%
	Valid	455	100,0
Cases	Excludeda	0	,0
	Total	455	100,0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

N of Items
,801	5

Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Cronbach's Alpha if Item Deleted
HNQL1	13,7275	8,133	,497	,789
HNQL2	14,1604	8,038	,583	,763
HNQL3	14,0923	8,031	,586	,763
HNQL4	14,1516	7,719	,635	,747
HNQL5	14,8044	6,801	,636	,748

5. Nhân tố SDDP

Scale: ALL VARIABLES

Case Processing Summary

N	%
	Valid	455	100,0
Cases	Excludeda	0	,0
	Total	455	100,0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

N of Items
,673	3

Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Cronbach's Alpha if Item Deleted
SDDP1	7,0110	2,658	,479	,586
SDDP2	7,5121	2,524	,514	,539
SDDP3	7,5297	2,690	,463	,607

6. Nhân tố QHND Scale: ALL VARIABLES

Case Processing Summary

N	%
	Valid	455	100,0
Cases	Excludeda	0	,0
	Total	455	100,0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

N of Items
,940	6

Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Cronbach's Alpha if Item Deleted
QHND1	19,1912	16,688	,783	,933
QHND2	19,1956	16,563	,821	,928
QHND3	19,2703	16,251	,853	,924
QHND4	19,4945	16,405	,778	,934
QHND5	19,3560	15,974	,816	,929
QHND6	19,2725	16,185	,869	,922

7.Nhân tố IAE

Scale: ALL VARIABLES

Case Processing Summary

N	%
	Valid	455	100,0
Cases	Excludeda	0	,0
	Total	455	100,0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

N of Items
,787	4

Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Cronbach's Alpha if Item Deleted
IAE1	12,1055	4,319	,567	,752
IAE2	11,2813	4,559	,664	,704
IAE3	10,6176	4,541	,608	,728
IAE4	10,5868	4,604	,551	,756

2. Phân tích nhân tố khám phá EFA

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

,852
Approx. Chi-Square	10605,073
Bartlett's Test of Sphericity df	595
Sig.	,000

Total Variance Explained

Factor

Initial		Eigenvalues	Extraction Sums of Squared Loadings			Rotation Sums of Squared Loadingsa
Total	% of Variance	Cumulative %	Total	% of Variance	Cumulative %	Total
1	8,247	23,563	23,563	7,978	22,794	22,794	6,901
2	5,316	15,188	38,751	4,866	13,904	36,698	6,324
3	3,491	9,975	48,725	3,033	8,665	45,362	4,076
4	2,111	6,032	54,757	1,834	5,240	50,603	3,370
5	2,096	5,989	60,746	1,670	4,770	55,373	3,458
6	1,594	4,554	65,300	1,126	3,216	58,589	2,796
7	1,149	3,282	68,582	,655	1,871	60,461	2,680
8	,905	2,586	71,168
9	,751	2,146	73,314
10	,740	2,115	75,429
11	,681	1,947	77,376
12	,625	1,785	79,162
13	,609	1,740	80,902
14	,571	1,630	82,532
15	,520	1,485	84,018

,495	1,413	85,431
17	,490	1,400	86,831
18	,459	1,312	88,143
19	,439	1,255	89,398
20	,425	1,214	90,612
21	,360	1,028	91,640
22	,340	,971	92,611
23	,313	,895	93,506
24	,310	,886	94,392
25	,275	,787	95,179
26	,247	,706	95,885
27	,227	,649	96,534
28	,210	,600	97,134
29	,192	,550	97,684
30	,178	,510	98,194
31	,164	,469	98,662
32	,143	,409	99,071
33	,128	,366	99,438
34	,118	,337	99,775
35	,079	,225	100,000

Extraction Method: Principal Axis Factoring.

a. When factors are correlated, sums of squared loadings cannot be added to obtain a total variance.

Factor Matrixa

Factor
1	2	3	4	5	6	7
NLNL1	,789
NLNL2	,697			-,325
NLNL3	,801			-,314
NLNL4	,787			-,338
NLNL5	,780			-,375
NLNL6	,778			-,410
NLNL7	,696
TDL1		,458	,525
TDL2		,306	,515
TDL3		,439	,520
TDL4		,509	,564
TDL5		,438	,596
CHD1		,607			-,388
CHD2		,546			-,391
CHD3		,550			-,339
CHD4		,576			-,469

CHD6

	,604			-,392
HNQL1		,389
HNQL2		,399	-,317			-,351
HNQL3		,440	-,350
HNQL4		,437	-,372			-,410
HNQL5		,497	-,380			-,314
SDDP1		,516					,358
SDDP2		,441					,360
SDDP3		,374	,320				,354
QHND1	,774
QHND2	,792
QHND3	,800			,322
QHND4	,663			,473
QHND5	,700			,475
QHND6	,762			,464
IAE1		,325	-,341			,359
IAE2			-,482		,385	,354
IAE3		,403	-,331		,426
IAE4		,346	-,462

Extraction Method: Principal Axis Factoring.

a. 7 factors extracted. 8 iterations required.

Pattern Matrixa

Factor
1	2	3	4	5	6	7
NLNL1	,841
NLNL2	,829
NLNL3	,864
NLNL4	,902
NLNL5	,858
NLNL6	,931
NLNL7	,582
TDL1				,697
TDL2				,653
TDL3				,731
TDL4				,760
TDL5				,805
CHD1			,736
CHD2			,712
CHD3			,652
CHD4			,851
CHD6			,719

HNQL1

	,539
HNQL2		,673
HNQL3		,635
HNQL4		,800
HNQL5		,661
SDDP1				,578
SDDP2				,612
SDDP3				,583
QHND1	,637
QHND2	,723
QHND3	,809
QHND4	,886
QHND5	,905
QHND6	,897
IAE1			,669
IAE2			,799
IAE3			,688
IAE4			,596

Extraction Method: Principal Axis Factoring.

Rotation Method: Promax with Kaiser Normalization.

a. Rotation converged in 7 iterations.

Structure Matrix

Factor
1	2	3	4	5	6	7
NLNL1	,868	,550
NLNL2	,801	,454
NLNL3	,872	,528
NLNL4	,878	,502
NLNL5	,868	,505
NLNL6	,886	,470
NLNL7	,704	,547
TDL1				,744			,435
TDL2				,637
TDL3				,750			,384
TDL4				,792			,425
TDL5				,792			,347
CHD1			,784		,407
CHD2			,728				,333
CHD3			,691		,301
CHD4			,806
CHD6			,764		,390		,306

HNQL1

				,564	,320
HNQL2					,667
HNQL3					,663	,333
HNQL4			,334		,744
HNQL5					,728	,405
SDDP1			,377	,353			,657
SDDP2			,308	,327			,654
SDDP3				,378			,618
QHND1	,624	,806
QHND2	,626	,839
QHND3	,628	,881
QHND4	,410	,821
QHND5	,455	,857
QHND6	,530	,901
IAE1						,664
IAE2					,318	,788
IAE3					,394	,717
IAE4					,350	,637

Extraction Method: Principal Axis Factoring.

Rotation Method: Promax with Kaiser Normalization.