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Các yếu tố ảnh hưởng đến chất lượng báo cáo tài chính của doanh nghiệp nhỏ và vừa tại thành phố Hồ Chí Minh - 14


PHỤ LỤC 4 KẾT QUẢ KIỂM ĐỊNH THANG ĐO


Biến Quyết định nhà quản trị


Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on Standardized Items

N of Items

.773

.775

4

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Các yếu tố ảnh hưởng đến chất lượng báo cáo tài chính của doanh nghiệp nhỏ và vừa tại thành phố Hồ Chí Minh - 14


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Squared Multiple Correlation

Cronbach's Alpha if Item Deleted

NQT1

11.63

1.624

.621

.636

.699

NQT2

11.61

1.790

.631

.593

.688

NQT3

11.53

1.999

.587

.547

.716

NQT4

11.53

2.161

.486

.495

.762


Biến Chính sách pháp luật


Reliability Statistics

Cronbach's

Alpha

Cronbach's Alpha Based on

Standardized Items

N of

Items

.863

.863

4


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlatio

n

Squared Multiple Correlation

Cronbach's Alpha if Item Deleted

PL1

11.84

2.010

.786

.646

.793

PL2

11.89

2.097

.698

.496

.830

PL3

11.91

2.046

.744

.598

.811

PL4

11.74

2.248

.617

.381

.862


Biến Trách nhiệm nhân viên kế toán


Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on Standardized Items

N of Items

.873

.873

5


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item

Deleted

Corrected Item-Total Correlation

Squared Multiple Correlation

Cronbach's Alpha if Item

Deleted

KT1

15.65

1.472

.761

.749

.831

KT2

15.64

1.511

.800

.698

.821

KT3

15.65

1.706

.536

.372

.886

KT4

15.66

1.776

.604

.409

.868

KT5

15.64

1.493

.824

.812

.815


Biến Thuế


Reliability Statistics

Cronbach's

Alpha

Cronbach's Alpha Based

on Standardized Items

N of

Items

.762

.768

3


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item

Deleted

Corrected Item-Total Correlation

Squared Multiple Correlation

Cronbach's Alpha if Item

Deleted

THUE1

7.99

1.144

.529

.286

.762

THUE2

7.88

1.203

.657

.446

.619

THUE3

7.96

1.152

.606

.406

.666


Biến chất lượng BCTC


Reliability Statistics

Cronbach's

Alpha

Cronbach's Alpha Based

on Standardized Items

N of

Items

.848

.849

5


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item

Deleted

Corrected Item-Total Correlation

Squared Multiple Correlation

Cronbach's Alpha if Item

Deleted

CL1

16.29

3.197

.639

.442

.823

CL2

16.35

3.022

.777

.641

.784

CL3

16.30

3.330

.667

.504

.815

CL4

16.19

3.361

.568

.338

.841

CL5

16.34

3.307

.646

.439

.820


PHỤ LỤC 5: THỐNG KÊ MÔ TẢ CÁC YẾU TỐ ẢNH HƯỞNG TỚI CLBCTC


Descriptive Statistics


N

Minimu m

Maximu m

Mean

Std.

Deviation

Skewness

K

urtosis

Statistic

Statistic

Statistic

Statistic

Statistic

Statistic

Std.

Error

Statistic

Std. Error

NQT

112

12.00

20.00

15.4286

1.76918

.090

.228

.431

.453

THUE

112

6.00

15.00

11.9196

1.53129

-.859

.228

3.370

.453

CL

112

9

25

20.37

2.210

-1.889

.228

9.113

.453

KT

112

14.0

25.0

19.562

1.5526

-1.560

.228

5.310

.453

PL

112

8.00

20.00

15.7946

1.88946

-.865

.228

2.348

.453

TIMEMH

112

1

3

2.03

.561

.010

.228

.264

.453

tong tai

san


112


3820


45392


15846.83


7447.146


1.919


.228


4.091


.453

ty suat loi

nhuan


112


1.63


21.85


6.6436


3.28602


1.717


.228


4.498


.453

Valid N

(listwise)


112










PHỤ LỤC 6 PHÂN TÍCH NHÂN TỐ EFA


Phân tích EFA các biến độc lập


Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

Approx. Chi-Square

.663

996.677

171

.000

KMO and Bartlett's Test



Bartlett's Test of Sphericity

df

Sig.

Total Variance Explained

Component

Initial

Eigenvalues

Rotation Sums of Squared Loadings

Total

% of Variance

Cumulative %

Total

% of Variance

Cumulative %

1

4.730

24.896

24.896

3.431

18.060

18.060

2

2.570

13.527

38.423

2.962

15.588

33.649

3

2.050

10.788

49.211

2.287

12.035

45.684

4

1.600

8.419

57.630

2.121

11.164

56.848

5

1.316

6.925

64.555

1.260

6.631

63.479

6

1.067

5.616

70.171

1.197

6.302

69.781

7

1.040

5.475

75.646

1.114

5.865

75.646

8

.786

4.139

79.785




9

.719

3.784

83.569




10

.545

2.866

86.435




11

.514

2.707

89.142




12

.451

2.374

91.516




13

.402

2.118

93.634




14

.320

1.682

95.316




15

.270

1.422

96.738




16

.212

1.114

97.852




17

.193

1.014

98.866




18

.118

.619

99.485




19

.098

.515

100.000




Extraction Method: Principal Component Analysis.


Phân tích EFA biến phụ thuộc


Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

Approx. Chi-Square

Bartlett's Test of

.827

228.463

10

.000

KMO and Bartlett's Test



Sphericity

df

Sig.

Total Variance Explained

Compone nt

Initial

Eigenv

lues

Total

% of Variance

Cumulative

%

1

3.130

62.596

62.596

2

.631

12.621

75.217

3

.528

10.555

85.772

4

.454

9.084

94.856

5

.257

5.144

100.000

Extraction Method: Principal Component Analysis.


PHỤ LỤC 7: PHÂN TÍCH TƯƠNG QUAN GIỮA CÁC BIẾN

Correlations


CL

KT

PL

THUE

LOGROE

LOGSIZ E

NQT

TIMEMH


Pearson

Correlation


1

.496**

.577**

.198*

.218*

.208*

.423**

.210*

CL

Sig. (2-tailed)


.000

.000

.037

.021

.028

.000

.026


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.496**


1

.279**


.129


.065


.115

.246**


.003

KT

Sig. (2-tailed)

.000


.003

.175

.497

.225

.009

.973


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.577**

.279**


1


.016


.080


-.019

.409**


.141

PL

Sig. (2-tailed)

.000

.003


.867

.405

.843

.000

.137


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.198*


.129


.016


1


.109


.002


.026


.065

THUE

Sig. (2-tailed)

.037

.175

.867


.251

.981

.784

.493


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.218*


.065


.080


.109


1


.113


-.027


.154

LOGROE

Sig. (2-tailed)

.021

.497

.405

.251


.233

.774

.104


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.208*


.115


-.019


.002


.113


1


.007


.150

LOGSIZE

Sig. (2-tailed)

.028

.225

.843

.981

.233


.942

.114


N

112

112

112

112

112

112

112

112


Pearson

Correlation

.423**

.246**

.409**


.026


-.027


.007


1


.125

NQT

Sig. (2-tailed)

.000

.009

.000

.784

.774

.942


.191


N

112

112

112

112

112

112

112

112


thoi gian

Pearson

Correlation

.210*


.003


.141


.065


.154


.150


.125


1

hoat dong

ma hoa lai

Sig. (2-tailed)

.026

.973

.137

.493

.104

.114

.191



N

112

112

112

112

112

112

112

112

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

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


PHỤ LỤC 8: PHÂN TÍCH MÔ HÌNH HỒI QUY

Model Summaryb

Mode

l

R

R

Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1

.741a

.549

.524

1.525

1.716

a. Predictors: (Constant), NQT, LOGSIZE, THUE, LOGROE, KT, PL

b. Dependent Variable: CL


ANOVAa

Model

Sum of

Squares

df

Mean

Square

F

Sig.


Regressio

n

297.795

6

49.632

21.341

.000b

1

Residual

244.196

105

2.326




Total

541.991

111




a. Dependent Variable: CL

b. Predictors: (Constant), NQT, LOGSIZE, THUE, LOGROE, KT, PL


Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t

Sig.

Collinearity

Statistics

B

Std. Error

Beta

Tolerance

VIF


(Constant)

-10.936

4.000


-2.734

.007




KT

.415

.100

.291

4.153

.000

.872

1.147


PL

.481

.086

.411

5.577

.000

.789

1.267

1

THUE

.193

.096

.133

2.008

.047

.972

1.029


LOGROE

1.476

.715

.138

2.063

.042

.963

1.038


LOGSIZE

2.078

.837

.165

2.483

.015

.971

1.030


NQT

.227

.091

.182

2.498

.014

.809

1.236

a. Dependent Variable: CL

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