Nghiên cứu việc vận dụng chuẩn mực kế toán – trường hợp các doanh nghiệp nhỏ và vừa trên địa bàn tỉnh Gia Lai - 24


PHỤ LỤC 4: KẾT QUẢ PHỎNG VẤN CHUYÊN GIA


Model Summaryb


Model


R


R

Square

Adjusted R

Square


Std. Error of the Estimate


Durbin- Watson

1

.752a

.566

.554

.41528

1.946

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Nghiên cứu việc vận dụng chuẩn mực kế toán – trường hợp các doanh nghiệp nhỏ và vừa trên địa bàn tỉnh Gia Lai - 24

a. Predictors: (Constant), LI, quymo, ROA, TV, Tysuatno, NL, TL, NT

b. Dependent Variable: CMKT


ANOVAa


Model

Sum of Squares


df

Mean Square


F


Sig.

1

Regressio n

65.419

8

8.177

47.418

.000b


Residual

50.185

291

.172


Total

115.604

299


a. Dependent Variable: CMKT

b. Predictors: (Constant), LI, quymo, ROA, TV, Tysuatno, NL, TL, NT


Coefficientsa


Model


Unstandardized Coefficients


Standardize d Coefficients


t


Sig.


Collinearity Statistics


B

Std. Error


Beta

Toleranc e


VIF

1

(Constant)

-.938

.495


-1.894

.059




quymo

.130

.049

.107

2.662

.008

.924

1.082


ROA

.036

.020

.070

1.783

.076

.965

1.036


Tysuatno

-.369

.117

-.127

-3.154

.002

.922

1.085


NT

.332

.050

.328

6.618

.000

.607

1.648


NL

.201

.048

.199

4.153

.000

.653

1.532


TV

.064

.041

.069

1.579

.115

.792

1.262


TL

.159

.050

.155

3.203

.002

.638

1.566


LI

.182

.038

.211

4.810

.000

.778

1.286

a. Dependent Variable: CMKT


PHỤ LỤC 5 – PHÂN TÍCH TƯƠNG QUAN – HỒI QUI TRONG TRƯỜNG HỢP BIẾN PHỤ THUỘC LÀ TỶ LỆ CHUẨN MỰC VẬN DỤNG



Ty le van

dung CMKT


Quimo


ROA


TSno


Nang luc ke toan


Loi ich thong tin


Tai lieu ke toan


Quan tam chu DN

Tu van

nghe nghiep

Ty le van dung CMKT

Pearson Correlation

1

.284**

.169**

.015

.051

.006

-.023

.054

.041


Sig. (2-tailed)

.000

.003

.807

.380

.920

.693

.355

.483

Quimo

Pearson Correlation

.284**

1

.202**

-.254**

.002

.077

-.064

.106

.015


Sig. (2-tailed)

.000

.000

.000

.970

.186

.270

.066

.795

ROA

Pearson Correlation

.169**

.202**

1

-.010

-.040

-.171**

-.004

.005

.017


Sig. (2-tailed)

.003

.000

.874

.494

.003

.942

.936

.764

TSno

Pearson Correlation

.015

-.254**

-.010

1

-.001

.057

.005

-.089

.015


Sig. (2-tailed)

.807

.000

.874

.986

.369

.934

.160

.812

Nang luc ke toan

Pearson Correlation

.051

.002

-.040

-.001

1

.000

.000

.000

.000


Sig. (2-tailed)

.380

.970

.494

.986

1.000

1.000

1.000

1.000

Loi ich thong tin

Pearson Correlation

.006

.077

-.171**

.057

.000

1

.000

.000

.000


Sig. (2-tailed)

.920

.186

.003

.369

1.000

1.000

1.000

1.000

Tai lieu ke toan

Pearson Correlation

-.023

-.064

-.004

.005

.000

.000

1

.000

.000


Sig. (2-tailed)

.693

.270

.942

.934

1.000

1.000

1.000

1.000

Quan tam chu DN

Pearson Correlation

.054

.106

.005

-.089

.000

.000

.000

1

.000


Sig. (2-tailed)

.355

.066

.936

.160

1.000

1.000

1.000

1.000

Tu van nghe nghiep

Pearson Correlation

.041

.015

.017

.015

.000

.000

.000

.000

1

Sig. (2-tailed)

.483

.795

.764

.812

1.000

1.000

1.000

1.000


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



Model Summaryb


Model


R


R Square


Adjusted R Square


Std. Error of the Estimate


Change Statistics


Durbin-Watson

R Square Change


F Change


df1


df2


Sig. F Change


1

.303a


.092


.062


.214280


.092


3.070


8


243


.003


1.978


a. Predictors: (Constant), Tu van nghe nghiep, Loi ich thong tin, Quan tam chu DN, Tai lieu ke toan, Nang luc ke toan, TSno, ROA, Quimo


b. Dependent Variable: Ty le van dung CMKT


ANOVAb


Model


Sum of Squares


df


Mean Square


F


Sig.


1


Regression


1.128


8


.141


3.070

.003a


Residual

11.158

243

.046


Total

12.285

251



a. Predictors: (Constant), Tu van nghe nghiep, Loi ich thong tin, Quan tam chu DN, Tai lieu ke toan, Nang luc ke toan, TSno, ROA, Quimo

b. Dependent Variable: Ty le van dung CMKT


Coefficientsa


Model


Unstandardized Coefficients

Standardized Coefficients


t


Sig.


B


Std. Error


Beta


1


(Constant)


-.647


.287



-2.254


.025


Quimo

.053

.013

.267

4.145

.000


ROA

.097

.069

.089

1.408

.160


TSno

.009

.007

.089

1.396

.164


Nang luc ke toan

.010

.013

.046

.751

.453


Loi ich thong tin

-.001

.014

-.003

-.053

.958


Tai lieu ke toan

-.001

.013

-.006

-.104

.917


Quan tam chu DN

.012

.014

.056

.905

.367


Tu van nghe nghiep

.013

.013

.058

.944

.346


a. Dependent Variable: Ty le van dung CMKT

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