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Nghiên cứu các nhân tố ảnh hưởng đến thời gian kiểm toán báo cáo tài chính do các công ty kiểm toán độc lập thực hiện tại Việt Nam - 25


Scale: ALL VARIABLES


Case Processing Summary




N


%


Cases


Valid


250


100.0



Excludeda


0


.0



Total


250


100.0

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Nghiên cứu các nhân tố ảnh hưởng đến thời gian kiểm toán báo cáo tài chính do các công ty kiểm toán độc lập thực hiện tại Việt Nam - 25


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


Reliability Statistics



Cronbach's Alpha


N of Items


.876


4


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


FSCPL1


10.54


10.193


.709


.850


FSCPL2


10.20


9.928


.803


.813


FSCPL3


10.19


10.638


.774


.828


FSCPL4


10.63


10.225


.659


.872


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary



N


%


Cases


Valid


250


100.0


Excludeda

0

.0


Total

250

100.0


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


Reliability Statistics


Cronbach's Alpha


N of Items


.894


7


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted


CR1


18.45


15.180


.700


.878

CR2

18.40

14.515

.702

.877

CR3

18.36

14.744

.655

.883

CR4

18.29

15.091

.594

.890

CR5

18.44

14.520

.742

.873

CR6

18.37

14.507

.721

.875

CR7

18.38

14.348

.749

.872


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary




N


%


Cases


Valid


250


100.0



Excludeda


0


.0



Total


250


100.0


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


Reliability Statistics



Cronbach's Alpha


N of Items


.859


4


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


LR1


10.03


4.127


.787


.784


LR2


10.22


4.576


.683


.829


LR3


10.18


4.710


.700


.823


LR4


9.79


4.545


.653


.842


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary




N


%


Cases


Valid


250


100.0



Excludeda


0


.0



Total


250


100.0


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


Reliability Statistics



Cronbach's Alpha


N of Items


.859


4


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


EXP1


9.42


10.421


.731


.809


EXP2


9.50


10.468


.709


.817


EXP3


9.40


10.828


.658


.838


EXP4


9.41


10.098


.716


.815


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary


N

%

Cases

Valid

250

100.0


Excludeda

0

.0


Total

250

100.0

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

Reliability Statistics

Cronbach's Alpha

N of Items

.854

5


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


PRO1


13.54


11.566


.549


.853


PRO2


13.59


8.974


.715


.815


PRO3


13.59


10.194


.744


.806


PRO4


13.64


11.138


.557


.851


PRO5


13.63


9.406


.804


.787


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary




N


%


Cases


Valid


250


100.0



Excludeda


0


.0



Total


250


100.0


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


Reliability Statistics



Cronbach's Alpha


N of Items


.825


4


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


AC1


6.87


4.706


.657


.776


AC2


6.94


4.450


.642


.782


AC3


6.88


4.564


.653


.777


AC4


7.28


4.459


.647


.780


Reliability

[DataSet1]

Scale: ALL VARIABLES


Case Processing Summary




N


%


Cases


Valid


250


100.0



Excludeda


0


.0



Total


250


100.0


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


Reliability Statistics



Cronbach's Alpha


N of Items


.887


4


Item-Total Statistics




Scale Mean if Item Deleted


Scale Variance if Item Deleted


Corrected Item- Total Correlation


Cronbach's Alpha if Item Deleted


AT1


9.66


4.998


.710


.872


AT2


9.98


4.875


.766


.849


AT3


9.91


5.489


.707


.871


AT4


9.84


4.836


.834


.822


Factor Analysis

[DataSet1]


KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.841

Bartlett's Test of Sphericity

Approx. Chi-Square

4775.984


df

496


Sig.

.000

Communalities



Initial


Extraction

OPEC1

1.000

.768

OPEC2

1.000

.779

OPEC3

1.000

.785

OPEC4

1.000

.765

FSCPL1

1.000

.707

FSCPL2

1.000

.820

FSCPL3

1.000

.793

FSCPL4

1.000

.638

CR1

1.000

.627

CR2

1.000

.650

CR3

1.000

.590

CR4

1.000

.526

CR5

1.000

.679

CR6

1.000

.655

CR7

1.000

.707

LR1

1.000

.818

LR2

1.000

.715

LR3

1.000

.701

LR4

1.000

.649

EXP1

1.000

.727

EXP2

1.000

.723

EXP3

1.000

.668

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