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 - 27



KMO and Bartlett's Test



Kaiser-Meyer-Olkin Measure of Sampling Adequacy.


.826


Bartlett's Test of Sphericity


Approx. Chi-Square


567.422



df


6



Sig.


.000

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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 - 27


Communalities




Initial


Extraction


AT1


1.000


.696


AT2


1.000


.764


AT3


1.000


.697


AT4


1.000


.838


Extraction Method: Principal Component Analysis.


Total Variance Explained



Compon ent


Initial Eigenvalues


Extraction Sums of Squared Loadings


Total


% of Variance


Cumulative %


Total


% of Variance


Cumulative %


1


2.995


74.879


74.879


2.995


74.879


74.879


2


.444


11.099


85.978


3


.337


8.416


94.394


4


.224


5.606


100.000


Extraction Method: Principal Component Analysis.



Component Matrixa




Component


1


AT4


.916


AT2


.874


AT3


.835


AT1


.834


Extraction Method: Principal Component Analysis.


a. 1 components extracted.


Correlations

[DataSet1]


Correlations




OPEC


FSCPL


CR


LR


EXP


PRO


AC


AT


OPEC


Pearson Correlation


1


.283**


.187**


.396**


-.531**


-.294**


-.288**


.558**



Sig. (2-tailed)



.000


.003


.000


.000


.000


.000


.000



N


250


250


250


250


250


250


250


250


FSCPL


Pearson Correlation


.283**


1


.274**


.298**


-.267**


-.046


-.036


.493**



Sig. (2-tailed)


.000



.000


.000


.000


.468


.572


.000



N


250


250


250


250


250


250


250


250


CR


Pearson Correlation


.187**


.274**


1


.229**


-.262**


-.238**


-.031


.402**



Sig. (2-tailed)


.003


.000



.000


.000


.000


.627


.000



N


250


250


250


250


250


250


250


250


LR


Pearson Correlation


.396**


.298**


.229**


1


-.493**


-.160*


-.368**


.553**



Sig. (2-tailed)


.000


.000


.000



.000


.011


.000


.000



N


250


250


250


250


250


250


250


250


EXP


Pearson Correlation


-.531**


-.267**


-.262**


-.493**


1


.366**


.416**


-.718**



Sig. (2-tailed)


.000


.000


.000


.000



.000


.000


.000



N


250


250


250


250


250


250


250


250



PRO


Pearson Correlation


-.294**


-.046


-.238**


-.160*


.366**


1


.174**


-.435**



Sig. (2-tailed)


.000


.468


.000


.011


.000



.006


.000



N


250


250


250


250


250


250


250


250


AC


Pearson Correlation


-.288**


-.036


-.031


-.368**


.416**


.174**


1


-.385**



Sig. (2-tailed)


.000


.572


.627


.000


.000


.006



.000



N


250


250


250


250


250


250


250


250


AT


Pearson Correlation


.558**


.493**


.402**


.553**


-.718**


-.435**


-.385**


1



Sig. (2-tailed)


.000


.000


.000


.000


.000


.000


.000




N


250


250


250


250


250


250


250


250


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



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


Regression


[DataSet1]


Variables Entered/Removedb



Model


Variables Entered


Variables Removed


Method


1


AC, CR, FSCPL, PRO, OPEC, LR, EXPa


.


Enter


a. All requested variables entered.



b. Dependent Variable: AT



Model Summary



Model


R


R Square


Adjusted R Square


Std. Error of the Estimate


1


.845a


.715


.707


.39834


a. Predictors: (Constant), AC, CR, FSCPL, PRO, OPEC, LR, EXP



ANOVAb



Model


Sum of Squares


df


Mean Square


F


Sig.


1


Regression


96.220


7


13.746


86.630


.000a



Residual


38.399


242


.159



Total


134.619


249



a. Predictors: (Constant), AC, CR, FSCPL, PRO, OPEC, LR, EXP



b. Dependent Variable: AT



Coefficientsa



Model


Unstandardized Coefficients


Standardized Coefficients


t


Sig.


Collinearity Statistics


B


Std. Error


Beta


Tolerance


VIF


1


(Constant)


2.932


.303



9.667


.000





OPEC


.090


.031


.123


2.911


.004


.663


1.508



FSCPL


.189


.027


.268


7.066


.000


.819


1.221



CR


.150


.043


.129


3.450


.001


.845


1.183



LR


.160


.045


.150


3.578


.000


.669


1.495



EXP


-.256


.033


-.367


-7.823


.000


.536


1.866



PRO


-.170


.035


-.181


-4.779


.000


.818


1.222



AC


-.102


.042


-.096


-2.455


.015


.766


1.305


a. Dependent Variable: AT



Collinearity Diagnosticsa





Eigenvalue


Condition Index


Variance Proportions


Model

Dimensi

on


(Constant)


OPEC


FSCPL


CR


LR


EXP


PRO


AC


1


1


7.582


1.000


.00


.00


.00


.00


.00


.00


.00


.00



2


.196


6.224


.00


.05


.03


.00


.01


.11


.01


.04



3


.062


11.100


.00


.05


.36


.01


.03


.04


.09


.34



4


.055


11.767


.00


.15


.49


.02


.00


.01


.11


.26



5


.040


13.846


.00


.23


.01


.44


.02


.07


.15


.12



6


.037


14.400


.00


.24


.10


.03


.05


.50


.29


.10



7


.025


17.587


.00


.10


.00


.32


.61


.02


.21


.06



8


.006


36.130


1.00


.19


.00


.17


.27


.25


.14


.07


a. Dependent Variable: AT

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