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 - 26


EXP4

1.000

.714

PRO1

1.000

.527

PRO2

1.000

.735

PRO3

1.000

.746

PRO4

1.000

.531

PRO5

1.000

.796

AC1

1.000

.667

AC2

1.000

.677

AC3

1.000

.701

AC4

1.000

.667

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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 - 26

Extraction Method: Principal Component Analysis.



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


8.269


25.840


25.840


8.269


25.840


25.840


4.418


13.806


13.806


2


3.909


12.215


38.054


3.909


12.215


38.054


3.312


10.351


24.157


3


3.101


9.692


47.746


3.101


9.692


47.746


3.144


9.826


33.982


4


2.342


7.318


55.065


2.342


7.318


55.065


3.057


9.553


43.536


5


1.781


5.565


60.629


1.781


5.565


60.629


2.851


8.910


52.446


6


1.592


4.975


65.604


1.592


4.975


65.604


2.755


8.608


61.054


7


1.257


3.930


69.534


1.257


3.930


69.534


2.714


8.480


69.534


8


.844


2.636


72.170








9


.788


2.463


74.633








10


.726


2.267


76.900








11


.619


1.933


78.833








12


.586


1.830


80.663








13


.520


1.625


82.289








14


.500


1.562


83.850








15


.472


1.474


85.325








16


.436


1.363


86.688








17


.417


1.304


87.991









18


.388


1.212


89.203








19


.376


1.175


90.378


20


.359


1.122


91.500


21


.325


1.014


92.515


22


.311


.971


93.485


23


.286


.892


94.378


24


.271


.846


95.224


25


.252


.787


96.011


26


.242


.755


96.766


27


.218


.680


97.446


28


.213


.665


98.111


29


.183


.571


98.682


30


.166


.519


99.201


31


.139


.434


99.635


32


.117


.365


100.000


Extraction Method: Principal Component Analysis.



Component Matrixa




Component


1


2


3


4


5


6


7


EXP1


-.700



.426





.456


EXP4


-.664





.419


OPEC3


.647



.487




EXP2


-.643





.485


EXP3


-.642





.462


OPEC4


.638






OPEC2


.619



.472




LR3


.608




.412



OPEC1


.585



.530




LR4


.585






LR2


.566




.458



LR1


.537




.503



AC1


-.478






AC4


-.438


.425



.404



PRO4


-.427






CR7


.406


.662





CR5


.496


.595





CR6


.460


.590






CR3


.425


.588





.401



CR2


.449


.581




CR1


.489


.557




CR4


.431


.554




AC2



.439




PRO5


-.431



.667



PRO3


-.406



.639



PRO2


-.443



.576


-.414


FSCPL3


.481



.545



PRO1




.540



FSCPL1




.516



FSCPL2


.442



.509



FSCPL4




.468



AC3



.422



.528


Extraction Method: Principal Component Analysis.



a. 7 components extracted.



Rotated Component Matrixa




Component


1


2


3


4


5


6


7


CR7


.827








CR5


.803





CR6


.788





CR2


.786





CR1


.770





CR3


.737





CR4


.664





PRO5



.874




PRO3



.843




PRO2



.798




PRO4



.677




PRO1



.670




OPEC1




.834



OPEC2




.831



OPEC3




.823



OPEC4




.778



FSCPL2





.880


FSCPL3





.844



FSCPL1





.809





FSCPL4


.771





LR1



.869




LR2



.787




LR3



.756




LR4



.682




AC2




.807



AC3




.787



AC1




.763



AC4




.751



EXP2





.760


EXP1





.740


EXP3





.720


EXP4





.715


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


a. Rotation converged in 6 iterations.



Component Transformation Matrix



Compon ent


1


2


3


4


5


6


7


1


.430


-.336


.434


.302


.388


-.287


-.435


2


.793


.056


-.228


.221


-.185


.430


.218


3


-.147


.737


.077


.591


.281


.033


.000


4


-.357


-.396


.359


.484


-.321


.499


.031


5


.154


.383


.722


-.467


-.166


.245


-.057


6


-.106


-.120


-.116


-.241


.723


.614


-.055


7


.032


-.151


.301


.033


.287


-.214


.870


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

Factor Analysis

[DataSet1]

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