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Hoàn thiện kiểm soát nội bộ tại các công ty cổ phần khai thác và chế biến than thuộc Tập đoàn Công nghiệp Than – Khoáng sản Việt Nam - 31


PHỤ LỤC 4: BẢNG GIÁ TRỊ TRUNG BÌNH CỦA CÁC NHÂN TỐ


+ NHÂN TỐ MÔI TRƯỜNG KIỂM SOÁT

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

MTKS1

146

1

5

3.67

.686

MTKS2

146

1

5

3.52

.816

MTKS3

146

1

5

3.49

.726

MTSK4

146

1

5

3.27

.745

MTSK5

146

1

5

3.47

.780

Valid N (listwise)

146





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Hoàn thiện kiểm soát nội bộ tại các công ty cổ phần khai thác và chế biến than thuộc Tập đoàn Công nghiệp Than – Khoáng sản Việt Nam - 31


+ NHÂN TỐ ĐÁNH GIÁ RỦI RO

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

DGRR1

146

1

5

3.68

.796

DGRR2

146

1

5

3.65

.994

DGRR3

146

1

5

3.61

.728

DGRR4

146

1

5

3.86

.887

Valid N (listwise)

146






+ NHÂN TỐ HOẠT ĐỘNG KIỂM SOÁT

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

HDKS1

146

1

5

3.38

.687

HDKS2

146

1

5

3.41

.692

HDKS3

146

1

5

3.45

.695

Valid N (listwise)

146






+ NHÂN TỐ THÔNG TIN VÀ TRUYỀN THÔNG

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

TTTT1

146

1

5

3.71

.694

TTTT2

146

1

5

3.60

.669

TTTT3

146

1

5

3.62

.762

Valid N (listwise)

146






+ NHÂN TỐ GIÁM SÁT

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

GS1

146

1

5

3.64

.870

GS2

146

1

5

3.21

.821

Valid N (listwise)

146






+ NHÂN TỐ TÍNH HỮU HIỆU

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

HH1

146

2

5

3.71

.610

HH2

146

2

5

3.78

.593

HH3

146

2

5

3.61

.592

HH4

146

1

5

3.48

.726

Valid N (listwise)

146






+ GIÁ TRỊ TRUNG BÌNH CỦA CÁC NHÂN TỐ TRONG MÔ HÌNH

Descriptive Statistics



N

Minimum

Maximum

Mean

Std. Deviation

MTKS

146

1.00

5.00

3.4822

.62087

DGRR

146

1.50

5.00

3.6935

.72085

HDKS

146

1.00

5.00

3.4132

.62918

TTTT

146

2.00

5.00

3.6461

.63394

GS

146

1.00

4.50

3.3527

.65697

HH

146

2.25

4.75

3.6455

.50323

Valid N (listwise)

146






PHỤ LỤC 5: KIỂM ĐỊNH SỰ TIN CẬY THANG ĐO


1. Thang đo môi trường kiểm soát

Reliability Statistics


Cronbach's Alpha

N of Items

.883

5

Item-Total Statistics



Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

MTKS1

13.74

7.008

.594

.885

MTKS2

13.89

5.753

.823

.832

MTKS3

13.92

7.008

.547

.896

MTSK4

14.14

5.958

.858

.825

MTSK5

13.95

6.011

.788

.841

2. Thang đo đánh giá rủi ro

Reliability Statistics


Cronbach's Alpha

N of Items

.851

4

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

DGRR1

11.12

4.738

.794

.771

DGRR2

11.14

3.931

.813

.756

DGRR3

11.18

5.366

.661

.827

DGRR4

10.94

5.148

.544

.873

3. Thang đo hoạt động kiểm soát

Reliability Statistics


Cronbach's Alpha

N of Items

.896

3

Item-Total Statistics



Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

HDKS1

6.86

1.669

.800

.848

HDKS2

6.83

1.646

.810

.839

HDKS3

6.79

1.682

.775

.869


4. Thang đo thông tin và truyền thông

Reliability Statistics


Cronbach's Alpha

N of Items

.873

3

Item-Total Statistics



Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

TTTT1

7.23

1.831

.693

.876

TTTT2

7.34

1.769

.786

.798

TTTT3

7.32

1.528

.800

.782

5. Thang đo giám sát

Reliability Statistics


Cronbach's Alpha

N of Items

.604

2

Item-Total Statistics



Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

GS1

GS2

3.21

3.64

.675

.757

.433

.433

.

.

6. Thang đo tính hữu hiệu của KSNB

Reliability Statistics


Cronbach's Alpha

N of Items

.807

4


Item-Total Statistics



Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

HH1

10.87

2.473

.630

.755

HH2

10.80

2.340

.750

.699

HH3

10.97

2.675

.531

.799

HH4

11.10

2.217

.605

.774


PHỤ LỤC 6: PHÂN TÍCH NHÂN TỐ

KMO and Bartlett's Test


Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.680

Approx. Chi-Square

1489.895

Bartlett's Test of Sphericity df

136

Sig.

.000


Total Variance Explained


Component

Initial Eigenvalues

Extraction Sums of Squared Loadings

Rotation Sums of Squared Loadings

Total

% of

Variance

Cumulative

%

Total

% of

Variance

Cumulative

%

Total

% of

Variance

Cumulative

%

1

3.566

20.979

20.979

3.566

20.979

20.979

3.523

20.723

20.723

2

3.251

19.125

40.105

3.251

19.125

40.105

2.836

16.681

37.404

3

2.564

15.085

55.190

2.564

15.085

55.190

2.526

14.861

52.264

4

2.033

11.961

67.150

2.033

11.961

67.150

2.476

14.563

66.827

5

1.482

8.715

75.865

1.482

8.715

75.865

1.536

9.038

75.865

6

.885

5.208

81.073







7

.607

3.572

84.645







8

.549

3.232

87.878







9

.350

2.059

89.937







10

.340

1.998

91.935







11

.312

1.837

93.772







12

.263

1.547

95.318







13

.227

1.337

96.655







14

.195

1.145

97.800







15

.145

.853

98.653







16

.131

.769

99.422







17

.098

.578

100.000







Extraction Method: Principal Component Analysis.


Rotated Component Matrixa



Component

1

2

3

4

5

MTKS4

.921





MTKS2

.900





MTKS5

.872





MTKS1

.723





MTKS3

.686





DGRR2


.914




DGRR1


.905




DGRR3


.814




DGRR4


.685




HDKS2



.912



HDKS1



.906



HDKS3



.889



TTTT3




.906


TTTT2




.901


TTTT1




.853


GS2





.844

GS1





.822

Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 5 iterations.


KMO and Bartlett's Test


Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.750

Approx. Chi-Square

204.237

Bartlett's Test of Sphericity df

6

Sig.

.000


Total Variance Explained


Component

Initial

Eigenvalues

Extraction Sums of Squared Loadings

Total

% of Variance

Cumulative %

Total

% of Variance

Cumulative %

1

2.562

64.051

64.051

2.562

64.051

64.051

2

.651

16.264

80.315




3

.501

12.513

92.828




4

.287

7.172

100.000




Extraction Method: Principal Component Analysis.


Component Matrixa



Component

1

HH2

.879

HH1

.806

HH4

.787

HH3

.721

Extraction Method: Principal Component Analysis.

a. 1 components extracted.


PHỤ LỤC 7: PHÂN TÍCH TƯƠNG QUAN

Correlations



HH

MTKS

DGRR

HDKS

TTTT

GS


Pearson Correlation

1

.463**

.434**

.290**

.281**

.284**

HH

Sig. (2-tailed)


.000

,000

.000

.001

.001


N

146

146

146

146

146

146


Pearson Correlation

.463**

1

-.057

.023

.029

.133

MTKS

Sig. (2-tailed)

.000


.498

.782

.730

.109


N

146

146

146

146

146

146


Pearson Correlation

.434**

-.057

1

.181*

-,004

-.107

DGRR

Sig. (2-tailed)

.000

.498


.029

.964

.199


N

146

146

146

146

146

146


Pearson Correlation

.290**

.023

.181*

1

.108

-.085

HDKS

Sig. (2-tailed)

.000

.782

.029


.195

.306


N

146

146

146

146

146

146


Pearson Correlation

.281**

.029

-.004

.108

1

-.145

TTTT

Sig. (2-tailed)

.001

.730

.964

.195


.080


N

146

146

146

146

146

146


Pearson Correlation

.284**

.133

-.107

-.085

-.145

1

GS

Sig. (2-tailed)

.001

.109

.199

.306

.080



N

146

146

146

146

146

146

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

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

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