Trang chủ / Tài liệu miễn phí / Luận Văn Thạc Sĩ Kế Toán

Nghiên cứu các nhân tố ảnh hưởng đến công tác kế toán quản trị chi phí tại các doanh nghiệp khai thác đá ở Bình Dương - 19



Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

CPMT1

5.96

3.150

.723

.802

CPMT2

6.00

3.294

.679

.820

CPMT3

5.92

2.951

.649

.835

CPMT4

6.00

2.840

.741

.792

Có thể bạn quan tâm!

Xem toàn bộ 175 trang tài liệu này.


Nhân tố trình độ nhân viên kế toán


Reliability Statistics

Cronbach's Alpha

N of Items

.889

4

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

TDKT1

6.17

4.179

.824

.831

TDKT2

6.17

4.414

.762

.855

TDKT3

6.18

4.622

.648

.898

TDKT4

6.17

4.342

.800

.841


Nhân tố nhận thức về kế toán quản trị chi phí


Reliability Statistics

Cronbach's Alpha

N of Items

.730

3

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

NTKT1

3.76

1.193

.494

.711

NTKT2

3.54

1.175

.540

.658

NTKT3

3.55

1.006

.629

.546

Nhân tố quan hệ giữa lợi ích và chi phí


Reliability Statistics

Cronbach's Alpha

N of Items

.917

2

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

QHLC1

2.01

.664

.846

.

QHLC2

1.99

.647

.846

.


Nhân tố quy mô sản xuất


Reliability Statistics

Cronbach's Alpha

N of Items

.975

6

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

QMSX1

10.36

11.274

.951

.968

QMSX2

10.35

11.187

.965

.966

QMSX3

10.35

11.036

.872

.976

QMSX4

10.30

11.052

.910

.971

QMSX5

10.28

11.159

.880

.974

QMSX6

10.37

11.175

.945

.968


Nhân tố hình thức sản xuất


Reliability Statistics

Cronbach's Alpha

N of Items

.964

5

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted


HTSX1

7.87

10.201

.860

.961

HTSX2

7.89

9.845

.920

.951

HTSX3

7.96

10.040

.904

.954

HTSX4

7.98

9.907

.895

.956

HTSX5

7.98

9.857

.906

.954


Nhân tố kết quả nghiên cứu


Reliability Statistics

Cronbach's Alpha

N of Items

.840

6

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

KQNC1

10.33

14.039

.640

.809

KQNC2

10.41

14.344

.679

.802

KQNC3

10.23

15.184

.568

.823

KQNC4

10.34

15.185

.564

.824

KQNC5

10.33

14.339

.607

.816

KQNC6

10.33

14.087

.644

.808



Kiểm định KMO và Bartlett’s test Nhân tố Quy mô sản xuất

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.886


Approx. Chi-Square

1165.590

Bartlett's Test of Sphericity

df

15


Sig.

.000

Total Variance Explained

Component

Initial Eigenvalues

Extraction Sums of Squared Loadings

Total

% of Variance

Cumulative %

Total

% of Variance

Cumulative %

1

5.367

89.457

89.457

5.367

89.457

89.457

2

.210

3.507

92.964

3

.204

3.406

96.371

4

.127

2.117

98.488

5

.069

1.151

99.639


6

.022

.361

100.000

Extraction Method: Principal Component Analysis.


Nhân tố Hình thức sản xuất


KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.902


Approx. Chi-Square

717.416

Bartlett's Test of Sphericity

df

10


Sig.

.000

Total Variance Explained

Component

Initial Eigenvalues

Extraction Sums of Squared Loadings

Total

% of Variance

Cumulative %

Total

% of Variance

Cumulative %

1

4.369

87.380

87.380

4.369

87.380

87.380

2

.258

5.158

92.538

3

.141

2.813

95.352

4

.129

2.571

97.922

5

.104

2.078

100.000

Extraction Method: Principal Component Analysis.


Kiểm định tổng nhân tố


KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.773


Approx. Chi-Square

3547.975

Bartlett's Test of Sphericity

df

465


Sig.

.000


Total Variance Explained

Compone nt

Initial Eigenvalues

Extraction Sums of Squared Loadings

Rotation Sums of Squared Loadings

Total

% of Variance

Cumulati ve %

Total

% of

Varian ce

Cumul ative %

Total

% of

Varian ce

Cumulati ve %

1

6.590

21.257

21.257

6.590

21.257

21.257

5.504

17.755

17.755

2

5.518

17.801

39.058

5.518

17.801

39.058

4.448

14.347

32.102

3

3.767

12.153

51.211

3.767

12.153

51.211

4.232

13.651

45.753

4

3.017

9.733

60.944

3.017

9.733

60.944

3.040

9.805

55.558

5

2.284

7.366

68.311

2.284

7.366

68.311

2.823

9.105

64.663


6

1.761

5.681

73.991

1.761

5.681

73.991

1.968

6.347

71.010

7

1.400

4.516

78.507

1.400

4.516

78.507

1.786

5.763

76.773

8

1.192

3.845

82.352

1.192

3.845

82.352

1.729

5.579

82.352

9

.617

1.989

84.341







10

.549

1.772

86.113







11

.502

1.618

87.730







12

.455

1.466

89.197







13

.434

1.399

90.596







14

.359

1.159

91.755







15

.331

1.066

92.821







16

.269

.868

93.689







17

.252

.811

94.501







18

.247

.795

95.296







19

.210

.677

95.973







20

.193

.623

96.596







21

.173

.559

97.154







22

.167

.539

97.693







23

.143

.461

98.153







24

.134

.432

98.585







25

.109

.351

98.936







26

.092

.296

99.233







27

.070

.225

99.458







28

.068

.220

99.677







29

.047

.153

99.831







30

.038

.123

99.953







31

.015

.047

100.000







Extraction Method: Principal Component Analysis.


Rotated Component Matrixa


Component

1

2

3

4

5

6

7

8

CLKD1



.843






CLKD2

.917



CLKD3

.869



CLKD4

.879



CLKD5

.913



QDPL1



.911

QDPL2



.919

CPMT1


.830


CPMT2


.820



CPMT3





.762




CPMT4




.819



TDKT1



.899




TDKT2



.857




TDKT3



.790




TDKT4



.892




NTKT1





.744


NTKT2





.775


NTKT3





.830


QHLC1






.853

QHLC2






.880

QMSX1

.960






QMSX2

.967






QMSX3

.886






QMSX4

.911






QMSX5

.895






QMSX6

.951






HTSX1


.885





HTSX2


.933





HTSX3


.932





HTSX4


.925





HTSX5


.922





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

a. Rotation converged in 6 iterations.


Biến phụ thuộc “KQNC”


KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.869


Approx. Chi-Square

237.289

Bartlett's Test of Sphericity

df

15


Sig.

.000

Total Variance Explained

Component

Initial Eigenvalues

Extraction Sums of Squared Loadings

Total

% of Variance

Cumulative %

Total

% of Variance

Cumulative %

1

3.340

55.671

55.671

3.340

55.671

55.671

2

.659

10.976

66.647

3

.593

9.883

76.530

4

.577

9.624

86.154


5

.435

7.245

93.398




6

.396

6.602

100.000

Extraction Method: Principal Component Analysis.


Phân tích hồi quy đa điểm


Model Summaryb

Model

R

R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Watson

1

.822a

.675

.652

.59018017

1.988

a. Predictors: (Constant), X8, X7, X6, X5, X4, X3, X2, X1

b. Dependent Variable: SAT

ANOVAa

Model

Sum of Squares

df

Mean Square

F

Sig.


Regression

80.337

8

10.042

28.831

.000b

1

Residual

38.663

111

.348


Total

119.000

119


a. Dependent Variable: SAT

b. Predictors: (Constant), X8, X7, X6, X5, X4, X3, X2, X1

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t

Sig.

Collinearity Statistics

B

Std. Error

Beta

Tolerance

VIF



(Constant)

-3.148E-

017


.054



.000


1.000




X1

.352

.054

.352

6.510

.000

1.000

1.000


X2

.300

.054

.300

5.541

.000

1.000

1.000


X3

.264

.054

.264

4.885

.000

1.000

1.000

1

X4

.301

.054

.301

5.559

.000

1.000

1.000


X5

.309

.054

.309

5.718

.000

1.000

1.000


X6

.330

.054

.330

6.095

.000

1.000

1.000


X7

.202

.054

.202

3.737

.000

1.000

1.000


X8

.236

.054

.236

4.358

.000

1.000

1.000

a. Dependent Variable: SAT

202 3 737 000 1 000 1 000 X8 236 054 236 4 358 000 1 000 1 000 a Dependent Variable SAT 1


Xem tất cả 175 trang.

Ngày đăng: 15/03/2023
Trang chủ Tài liệu miễn phí