Assessment of the Reliability of the Scale “Pressure from Government, Importers, Investors, Financial Institutions, Community on Environmental Information”


4.3 Quantitative research results

4.3.1.Descriptive statistical results

Table 4.3. Descriptive statistics of variables


Observed variable symbol

Number of observations

Lowest value

Highest value

Average value

Standard deviation

AL1

148

1

5

3.55

1,145

AL2

148

1

5

3.59

1,136

AL3

148

1

5

3.70

1,140

AL4

148

1

5

3.55

1,191

LI1

148

1

5

3.22

1,354

LI2

148

1

5

3.67

1,237

LI3

148

1

5

2.97

1,475

LI4

148

1

5

3.28

1,256

HD1

148

2

5

3.03

,803

HD2

148

2

5

3.16

,889

HD3

148

2

5

3.15

,891

NQL1

148

2

5

3.61

,869

NQL2

148

2

5

3.15

,794

NQL3

148

2

5

3.22

,772

NQL4

148

2

5

3.36

,865

KT1

148

1

5

4.01

,915

KT2

148

2

5

3.64

,888

KT3

148

1

5

3.53

,786

TC1

148

1

4

2.56

,827

TC2

148

1

5

3.14

,808

TC3

148

2

5

3.22

,752

TC4

148

2

5

3.38

,868

GS1

148

1

5

2.90

1,276

GS2

148

1

5

3.01

1,264

GS3

148

1

5

2.99

1,226

CBTT1

148

1

5

3.47

,936

CBTT2

148

1

5

3.13

,971

CBTT3

148

1

5

3.20

,854

CBTT4

148

1

5

3.22

,848

Valid N

(listwise)

148





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Assessment of the Reliability of the Scale “Pressure from Government, Importers, Investors, Financial Institutions, Community on Environmental Information”

(Source: Results from SPSS)


4.3.2. Assessing the reliability of the scale using Cronbach Alpha

Table 4.4. Assessment of the reliability of the scale " Pressure from government, importers, investors, financial institutions, community on environmental information "


Observation variable

Scale mean if variable is removed

Scale variance if variable is removed

Total variable correlation

Cronbach's Alpha if variables are removed


AL1

10.84

8,867

,696

,822

AL2

10.81

8,780

,720

,812

AL3

10.70

9,002

,676

,830

AL4

10.84

8,513

,718

,813


Cronbach's Alpha =.858


Table 4.4 shows that the scale is composed of 4 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.676 to 0.720 is greater than 0.3 and the Cronbach's Alpha coefficient

=0.858>0.6. So the scale has the necessary reliability.

Table 4.5: Reliability assessment of the scale “Benefits of implementing KTMT”



Observation variable

Scale mean if variable is removed

Scale variance if variable is removed


Total variable correlation

Cronbach's Alpha if variables are removed


LI1

9.93

8,056

,551

,516

LI2

9.48

8,469

,574

,510

LI3

10.18

10,540

,147

,797

LI4

9.86

8,308

,585

,500

Cronbach's Alpha =.662



Table 4.5 shows that the scale is made up of 4 observed variables, although Cronbach's Alpha =0.662>0.6 ensures the necessary reliability. However, the variable LI3 "Implementing environmental management increases costs due to the implementation of an environmental management system but will reduce production costs, save raw materials, due to research on waste reuse, and efficient use of raw materials" has a total item correlation coefficient of 0.147<0.3. If this variable is removed, the Cronbach's Alpha coefficient =0.797>0.662 will increase the reliability of the scale. The content of variable LI 3 emphasizes the effectiveness of implementing environmental protection measures, however, in a variable with two sides, both increasing implementation costs but reducing production costs, making it difficult for respondents to choose when accepting only one side. When reviewing the observed variable LI 4 "Environmental protection is a tool to help businesses evaluate the effectiveness of investment in projects; innovating advanced NTTS processes" to evaluate the effectiveness of environmental protection investment, the author decided to remove variable LI 3 to increase the reliability of the scale.


Table 4.6. Re-run the reliability of the scale " Benefits of implementing KTMT " when removing variable LI3


Observation variable

Scale mean if variable is removed

Scale variance if variable is removed


Total variable correlation

Cronbach's Alpha if variables are removed


LI1

6.95

4,943

,625

,743

LI2

6.51

5,177

,681

,681

LI4

6.89

5,362

,618

,746

Cronbach's Alpha =.797



After re-running, the Benefits of Implementing KTMT scale still has 3 observed variables, table 4.6 shows that Cronbach's Alpha coefficient = 0.797 and the total item correlation coefficient are both greater than 0.3. Thus, the scale meets the required reliability.


Table 4.7. Reliability assessment of the scale “ There are instructions for implementing KTMT



Observation variable

Scale mean if variable is removed

Scale variance if variable is removed

Total variable correlation

Cronbach's Alpha if variables are removed


HD1

6.31

2,270

,722

,605

HD2

6.18

2,327

,570

,763

HD3

6.20

2,295

,583

,749


Cronbach's Alpha =.783


Table 4.7 shows that the scale is composed of 3 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.570 to 0.722 is greater than 0.3 and the Cronbach's Alpha coefficient

=0.783>0.6. So the scale has the necessary reliability.

Table 4.8. Reliability assessment of the scale “Managers' attitudes towards environmental protection”



Variable

Medium

Variance with eliminated variables

Correlate

Cronbach's variable elimination


observe the scale if

remove variable

scale if variable total alpha if

NQL1

9.73

4,566

,672

,851

NQL2

10.20

4,744

,707

,836

NQL3

10.12

4,910

,676

,848

NQL4

9.99

4,149

,829

,783

Cronbach's Alpha =.868



Table 4.8 shows that the scale " Managers' attitudes towards environmental protection" is composed of 4 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.672 to 0.829 is greater than 0.3 and the Cronbach's Alpha coefficient = 0.868> 0.6. So the scale has the necessary reliability.


Table 4.9. Scale reliability assessment

“Accounting knowledge level of KTMT”



Variable

Medium

Variance with eliminated variables

Correlate

Cronbach's variable elimination


observe the scale if

remove variable

scale if variable total alpha if

KT1

7.17

2,101

,651

,660

KT2

7.53

2,264

,602

,715

KT3

7.65

2,542

,599

,721

Cronbach's Alpha =.778


Table 4.9 shows that the scale " Accounting's level of understanding of environmental accounting " is composed of 3 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.599 to 0.652 is greater than 0.3 and the Cronbach's Alpha coefficient = 0.778> 0.6. So the scale has the necessary reliability.

Table 4.10. Assessment of reliability of the scale " Financial resources for implementing environmental protection measures "


Variable

Medium

Variance with eliminated variables

Correlate

Cronbach's variable elimination


observe the scale if

remove variable

scale if variable total alpha if

TC1

9.74

4,536

,096

,848

TC2

9.16

3,166

,604

,551

TC3

9.08

3,191

,671

,517

TC4

8.92

2,878

,654

,509

Cronbach's Alpha =.696



Table 4.10 shows that the scale " Financial resources for implementing environmental protection measures" is composed of 4 observed variables, although Cronbach's Alpha

=0.696>0.6 ensures the necessary reliability. However, variable TC1 "There are environmental costs such as environmental protection fees for industrial wastewater; Costs of treating ponds before, during and after aquaculture" has a total correlation coefficient of 0.096, which is less than 0.3. If this variable is eliminated, the Cronbach's Alpha coefficient =0.848 will increase the reliability of the scale. The author examined the remaining variables and found that variable TC2 " There is investment in aquaculture practices according to VietGAP/GlobalGAP/ASC/BAP to meet the regulations of Vietnam and the importing country" includes the content of variable TC1. Therefore, the author decided to eliminate variable TC1.


Table 4.11. Re-run the reliability of the scale " Financial resources for implementing environmental protection measures "


Variable

Medium

Variance with eliminated variables

Correlate

Cronbach's variable elimination


observe the scale if

remove variable

scale if variable total alpha if

TC2

6.59

2,229

,685

,817

TC3

6.52

2,292

,737

,772

TC4

6.36

1,987

,733

,773

Cronbach's Alpha =.848



After running again for the second time, Table 4.11 shows that the scale " Financial resources for implementing environmental protection measures" has 3 observed variables with total correlation coefficients greater than 0.3, Cronbach's Alpha coefficient = 0.848. Therefore, the author retains 3 observed variables measuring " Financial resources for implementing environmental protection measures" .


observe the scale if

scale if variable total alpha if

















Table 4.12. Assessment of the reliability of the scale " There is supervision by management agencies of environmental protection measures at enterprises "



Variable

Mean eliminating variables

Variance with eliminated variables


Correlate

Cronbach's variable elimination

GS1 6.00 5.374 ,687 ,846


GS2 5.89 5.267 ,725 ,811


GS3 5.91 5.161 ,791 ,749


Cronbach's Alpha =.859


Table 4.12 shows that the scale " There is supervision by management agencies for environmental protection measures at enterprises" is composed of 3 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.687 to 0.791 is greater than 0.3 and the Cronbach's Alpha coefficient

=0.859>0.6. So the scale has the necessary reliability.


Table 4.13. Reliability assessment of the scale “Disclosure of KTMT information”



Observation variable

Scale mean if variable is removed

Scale variance if variable is removed


Total variable correlation

Cronbach's Alpha if variables are removed


CBTT1

9.55

5,365

,606

,831

CBTT2

9.89

5,259

,599

,837

CBTT3

9.82

5,279

,729

,779

CBTT4

9.79

5,105

,795

,751


Cronbach's Alpha =.842



Table 4.13 shows that the scale " Disclosure of KTMT information" is composed of 4 observed variables. The results of the reliability analysis of the scale show that the total correlation of all observed variables from 0.599 to 0.795 is greater than 0.3 and the Cronbach's Alpha coefficient = 0.842> 0.6. So the scale has the necessary reliability.

Table 4.14. Summary table of scales after removing variables



Observation variable

Scale mean if variable is removed

Scale variance if variable is removed

Total variable correlation

Cronbach's Alpha if variables are removed



Components: Pressure from government, importers, investors, financial institutions, community on environmental information. Cronbach's Alpha =.858.


AL1

10.84

8,867

,696

,822

AL2

10.81

8,780

,720

,812

AL3

10.70

9,002

,676

,830

AL4

10.84

8,513

,718

,813

Component: Benefits of implementing KTMT, Cronbach's Alpha =.797

LI1

6.95

4,943

,625

,743

LI2

6.51

5,177

,681

,681

LI4

6.89

5,362

,618

,746

Components: Includes instructions for implementing the KTMT, Cronbach's Alpha =.783

HD1

6.31

2,270

,722

,605

HD2

6.18

2,327

,570

,763

HD3

6.20

2,295

,583

,749

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