Cac nhan to'
anh hu'dng den chat lu'dng thong tin bao cao tai chmh
cua cac DNNVV tmh Binh Dinh
TRAM THI QUAMH*
VO THI CAM TIEM"
TRINH TH! H6MG HCTdNG"*
MGUYIM THI THAMH DIEa""
PHAM THI KIM CHI"""
Tom tat
Bdi viet sff dung phuong phdp nghiin cffu dinh lugng nham tim ra cdc nhdn td tde dgng den chdt lugng thong lin bdo cdo tdi chinh (BCTC) cua cdc DNNW tinh Binh Dinh. Ki't qud nghien cffu cho thdy, co 4 nhdn td, gom: Hieu qud kiim sodt ngi bd; Ndng lUc nhdn viin ke todn; Chdt lUOng phdn mem; vd Qudn tri lgi nhudn dnh hudng den chdt lugng thdng tin BCTC cua cdc doanh nghiep nho vd vffa (DNNW) tinh Binh Dinh, trong dt? nhdn td Hiiu qud. kiem sodt ngi bd co dnh hudng mgnh nhdt.
Tlf khoa: chdt lugng thong tin bdo cdo tdi chinh, DNNW, tinh Binh Dinh Summary
This paper uses quantitative methods to find out factors that affect the quality offinancial statement information in Binh Dinh province-based SMEs. The fruit points out four factors, which are Effectiveness of internal control; Capacity of accounting staffs; Software quality; and Earning management. In particular. Effectiveness of internal control has the strongest influence.
Keywords: quality offinancial statement information, SMEs, Binh Dinh province
GlCfl THIEU Tai Viet Nam ndi ehung vd tmh Binh Dinh ndi rieng, so' Iffdng cdc DNNVV chie'm tren 95% tong so' Thdng tin ke todn dffde xem la thanh doanh nghiep. Chinh vi vdy, vide tim ra eae cdc nhan phan chinh ye'u cua thdng tin quan ly, dam to' tde ddng de'n chd't Iffdng thdng tin BCTC, qua dd de nhan vai trd quan ly ngudn lffc thdng tin xua't mdt sd'giai phap giup cdc DNNVV ndng cao cha't tai chinh cho cdc doanh nghiep (GeHnes Iffdng thdng tin BCTC la cin thie't.
va cdng sff, 1999; Hall, 2011). Cha't Iffdng
thSng tin do ke toan cung cd'p dffdc coi CO^ s 6 >Y THUYET VA P H J a N G PHAP nhff la mpt trong nhffng tieu chua'n quan NGHIEN CL/U
trong de dam bao sff an toan va kha nang
mang lai hieu qua cho cae quye't djnh Cd sif ly thuyd't va cac gia thuyd't
kinh doanh (Nguydn Thi Kim Cue, 2014) Chdt luang thdng tin BCTC. BCTC la san phd'm eua va dffdc the hien chii yen qua cdc BCTC. ke' toan tai chinh, la dau ra cua he thd'ng thdng tin kd' Thdi gian gan day, tren the' gidi vd Viet toan, phan anh theo mdt cd'u tnic chat ehe tinh hinh tai Nam ngdy cdng ed nhieu vu gian ldn ke chfnb, ke't qua tdi chinh cua doanh nghiep. BCTC cung toan ddn den cha't Iffpng thdng tin BCTC ca'p cac thdng tin ve tinh hinh tai chinh, ke't qua tai chinh khong dam bao, hdu qua la da gdy ra va cac luong tien eua doanh nghiep, dap ffng ydu can nhieu anh hffdng nghiem trpng dd'i vdi thj ciia sd' ddng nhiing ngffdi sff dung fl-eng vide dffa ra eac tnfdng tai chinh va nen kinh te'. quye't dinh kinh te'. Nd cung cho thd'y, ket qua quan ly
' ' \ "", , Tru'dng Dai hoc Quy INhdn
Ngay nhan bdi: 11/03/2020; Ngdy phan hien: 15/04/2020; Ngdy duyet ddng: 21/04/2020
73
HINH; MO HINH NGHIEN Cdd DE XQAT
cua ban giam dd'c dd'i vdi cac ngudn lffc dffpc giao phd cho hd (lASB, 2010). Chd't Iffdng thdng tin BCTC tuy thudc vdo mffc do quan trpng va sff hffu ieh ciia thdng tin dd'i vdi ngffdi sff dung (Jonas va Blanchet, 2000). De dam bao thdng tm hffu ich cho ngffdi sff dung, thdng tin BCTC can thoa man eae dae tinh chd't Iffdng.
Phdt trien gid thuye't
Theo Healy va Wahlen (1999), quan tri ldi nhuan xay ra khi nha quan ly sff dung xet dodn khi lap va trinh bay BCTC bode thay ddi ca'u triic hoat ddng eiia doanh nghiep nham ldm che cac dd'i tffdng sff dung thdng tin tren BCTC hieu sai vd hidu qua kinh doanh ciia cdng ty hoac tde dpng de'n cdc hdp ddng cd cam ke't dffa tren ehi tieu ldi nhuan ke'toan. Nghien citu cua Pham Qudc Thuan (2016) cho thd'y, hdnh vi quan tri ldi nhuan ed anh hffdng tieu cffc de'n eha't Iffdng BCTC Vdy, nhdm tde gia d^ xud't gia thuyd't Id:
Gid thuye't 1: Hanh vi quan tri ldi nhuan ed anh hffdng tieu cffc de'n chd't Iffdng thdng tin BCTC.
Nghien effu cua Trffdng Thj Cd'm Tuye't (2016) kd't Iudn rang, sff hd trd ciia nha quan ly cd anh hffdng de'n tinh hffu hieu cua he thd'ng thdng tin ke' todn trong cdc DNVVV tren dia bdn TP, Ho Chi Minh Pham Qudc Thuan (2016) eung cho rang sff hd trd ciia nha quan ly se ldm tdng cha't Iffdng thdng tin BCTC. Vi vay. nhdm tac gia de xud't gia thuye't la:
Gid thuye't 2: Hd trd tff nha quan ly cd dnh hffdng tich cffc de'n cha't Iffdng thdng tin BCTC.
Ndng lffc nhan vien ke' todn cd the dffdc hieu la mpt nhdm cac ye'u td cd lien quan de'n ky nang, kie'n thffc cua nhan vien cho phep ho hoan thanh trach nhiem cdng viec ke' todn cua minh (Xu, 2003). Trong nghien cffu kham phd cua Xu va cdng sff (2003), con ngffdi la mdt trong nhffng nhan to' anh hffdng de'n cha't Iffdng thong tin ke'todn. Vii Thi Thao (2017) cho rang, de ndng cao chd't Iffdng thdng tin ke'toan, thi can phai cd nhffng bien phdp cu the b'ong viec day manh cdng tde nang cao chd't Iffdng nguon nhdn lffc ke' todn va kie'm toan trong tinh hinh mdi. Vdy, nhdm tac gia d l xua't gia thuyd't Id:
Gid thuyi't 3: Nang lffc nhdn vien ke toan cd anh hffdng tich cffc den chd't Iffdng thdng tin BCTC.
Mpt trong ba muc tieu cua be thd'ng kiem soat npi bp theo Bdo cdo COSO 2013 Id BCTC dang tin cdy. Vi vdy, khi he ihd'ng ndy hiiXi hieu se gdp phan ndng cao cha't Iffdng BCTC. Nghien cuXi ciia Afiah vd Rahmatika (2014) cho thd'y, md'i quan he tich cffc giffa hidu qua
kie'm soat ndi bd vd chiit lffdng^ thdng tin BCTC. Ke't qua nghien cffu cua Lari Dasbtbayaz va cgng sff (2018) cho thay, kid'm sodt npi bp ye'u keni cd tac ddng tieu cffc de'n chd't Iffdng BCTC. yay,_ gia thuye't nghien effu thff tff dffdc de xud't la:
Gid thuyi't 4: Hieu qua ciia hd thd'ng kiem sodt noi bd ed anh hffdng tich cffc de'n cha't Iffdng thdng tin BCTC.
Phan mim ke'toan dffdc xem Id dam bao khi nd thda man nhffng quy dinh ve tieu ehuan chd't Iffdng cua mpt phan mem ke'toan (ICAEW, 2011). Cae tieu chua'n nay thffdng dffdc quy dinh bdi cdc ed quan chffc ndng nha nffdc hodc cac td chffc nghe nghiep. Ket qua nghien cffu cua Pham Qud'c ThuIn (2016) cho thd'y, anh hffdng tich cffe cua chat Iffpng phan mem ke' toan de'n cha't Iffdng thdng tin BCTC. Vdy, gia thuyd't nghien cffu thff ndm dffdc de xud't la:
Gid thuyi't 5: Cha't Iffdng phin mem ke todn cd anh hffdng tich cffc de'n chd't Iffdng thdng tin BCTC.
Difa tren ke't qua nghien cffu cua cdc tde gia di trffdc va nen tang ly thuye't vl chd't Iffdng thdng tin BCTC, cung vdi viec nghien effu nhiJng dac thii cua cdc DNNVV tinb Binh Dinh, nhdm tac gia de xua't md hinh nghien cu^i nhff Hinh.
Phu'dng phap nghidn ciJu Dff heu nghien euti dffde thu thdp thdng qua bang eau hdi khao sat cd sii dung thang do Likert 5 mffe dp dffdc gffi de'n 150 nhd quan tri/nhdn vidn kd' toan/
nhdn vien kiem soat ndi bd dang Idm viec tai cdc DNNVV dnh Binh Dinb thdng qua email hoac gap trffc tie'p ff-ong khoang thdi gian tff ngdy 01/12/2019 de'n ngay 15/01/2020. Nhffng dd'i tffdng nay dffdc chpn de khao sat, vi ho cd nhffng hieu biet ve chd't lffdng thdng tin BCTC. De thu thap dffdc mdu dam bao eho nghien cffu, nhdm tac gid se gffi email nhac de'n cac den cdc dia ehi email chffa phan hoi de nhdc nhd hp trd Idi. Sau 3 lln nhdc, ket hdp vdl gap trifc tie'p, nhdm tac gia da thu thap dffdc 132 phie'u khao sat (ty Ie 88%),_trong do cd 7 phid'u kbdng hdp Ie.
Sau do, dff heu diroc lam saeh va dffdc x i ly tiiong qua phan mem SPSS 25.0 '
KET QUA NGHIEN c a u
!?,^''*'J*^^.^ tin cay thang do Theo Nguyen Dinh Thp (2011) thang do dffoc danh gia chdt lifpng tdt kh? ( 0 HesoCronbacb'sAlphacuaVngthd^i;^
hdn 0.6; va (2) He sd' tffdng quan bie'n - tong cua cdc bidn quan sdt (Corrected Item - Total Corelation) ldn hdn 0.3.
Ket qua kiem dinh cho thd'y, td't ca thang do cua cdc bie'n ddc Idp ddu dat yeu cau. Thang do cua bie'n phu thudc la thang do da hffdng (bdc 2) va khi kie'm dinh do tin cdy cac thudc tinh cua bid'n nay, nhom tac gia loai cac bie'n quan sdt, ggm: TRUNGTHUCl, TRUNG THUC6, SOSANHL Cdn lai, ta't ea cdc thang do deu da dat yeu clu va dffdc dffa vdo phdn tich nhan td khdm phd (EFA) (Bdi viet sff dung cdch viet so thap phdn theo chudn qudc te).
Phan tich EFA
Ke't qua phdn tich EFA (Bang I) cho tha'y, eac bie'n quan sat nay dffdc phdn tan thanh 5 nhan to nhff dff kie'n ban dau.
Ke't qua d Bang 1 cho thd'y: he so' KMO = 0.788 > 0.5 vdi Sig. = 0.000 <
0.05, chffng td phdn tich nhdn td' de nhdm cac bie'n lai vdi nhau Id thich hdp. Td'ng phu'dng sai trich la 73.694% the' hien rang cac bid'n ddc Idp giai thich dffpc 73.694% sff bie'n thien cua dff heu tai he s6'Eigenvalues Id 1.488.
Sau khi loai bd 3 bie'n quan sdt, 18 bien quan sdt cdn lai ciia cac thanh phin bi^n phu thudc dffdc dffa vao phdn tich EFA. Ke't qua cho tha'y, td't ca cdc dieu kiSn deu dffdc ddp ffng. Cu the: He sd' KMO = 0.799 > (0.5) vdi Sig. = 0.000 (<0.05), he sd tdi nhan td' > 0.5, mffc chgnh Idch cua hd so' tai > 0.3. Tong phffdng sai trich la 77.823% > 50% tai he sd Eigenvalues la 1.452. Ke't qua dffdc minh hpa d Bang 2.
Kie'm dinh md hinh hdi quy Nhdm tac gia s^ dung phffdng phdp Enter dl kie'ra djnh md hinh hdi quy vdi 5 gia thuye't nghien cffu. Ke't qua phdn tich cho thay, RMilu chinh (Adjusted R-Square) la 0.635, nghTa la md hinh giai thich dffdc 63.5% sff bie'n thien cua cha't Iffdng thdng tin BCTC. He sd Durbm-Watson la 2.073 (1 < 2.073 < 3), chffng td khdng cd hidn tffdng tff tffdng quan. He sd phdng dai phffdng sai VIP deu < 2, chffng to khdng cd hien tffdng da cOng tuye'n. Kilm dinh F cd y nghTa thdng ke vdi gid tri Sig = .000 (< 0.05) chffng to md hinh hdi quy xay dffng la phu hpp vdl bd dff heu thu thdp dffdc va CO the suy rpng ra td'ng the'.
__Ket qua b e m dinh d Bang 3 cho thay, chi cd gia thuye't H, bj bae bd (Sig
> 0.05), eae cap gia thuye't cdn lai deu du'Oc cha'p nhan. Ngodi ra, he so' phdng
BANG 1: KET QUA PHAN TiCH K H A M P H A C A C T H A N H P H A N DOC LAP BI&'D q u a n s a t
H O K . S N R ? H O K . S N R 1 H O K . S N R l H 0 K . S N R 4 N L N V 4 N T . N V I N L N V 9 O T 1 . N 1 O T I .N2 O T L N " ! O T I . N 4 C L P M 2 C L P M 3 C T . P M l C L P M 4 H T N O L 4 H T N O L l H T N O L I H T N O T . ?
P h i r r ) n a . ; . n t r n r h f % l
. 8 5 8 8S4.
nsqg
? 4 4 9 | 1 6 . 9 9 0 n q f i 5 i n 8 7 7 7.441
BANG 2: KET QUA P H A N TICH EFA CAC THANH P H A N BIEN PHU THUQC
J : J:
':
' •
• :
H ( ' H r H I r i n
H O P 4 H O P S H O P ^ H O P 7 T R I I N C T T R I I N - . T
_K n
T l l C i
nir4
P T f P T f
-111
Phifrinp s;ii rrii-li (WA
T 1 S7n
•=;4sy
^(1 4Q4 :•
-> SQI KSnSQ
^ T ^
n 111 nfi7fi 1 0 0 7 ]
S7T 8 1 0
nsoo 1 4 5 0 8n
S 0 f i 6
dai phffdng sai VIF tha'p (< 2), chffng td hien tffdng da cpng tuydn khdng xay ra vdi cac bie'n ddc lap.
Tff ke't qua tren, phffdng trinh hdi quy the' hien md'i quan he giffa cdc bie'n ddc lap vd chd't lffdng thdng tin BCTC dffdc trinh bay nhff sau:
CLTTBCTC = 0.113^QTLN + 0.371*NLNV + 0.506*HQKSNB + 0.153*CLPM
KET LUAN VA KIEN NGHj
Kd't qua nghien effu cho tha'y, cd 4 nhan to' dnh hffdng de'n chd't Iffdng thong tin BCTC tai eac DNNVV tinh Binh Dinh, theo thff tff tff ldn nha't de'n nhd nha't Id:
Hieu qua kie'm sodt ndi bd (P = 0.506); Ndng I^fc nhan vien ke' toan (P ^ 0.371); Cha't Iffdng phan mem (p = 0.153); va Quan tri ldi nhudn (p = 0.113).
Dffa vao ke't qua nay, nhdm tde gia de xua't vdi kie'n nghj dd'i vdi cdc DNNVV tinh Binh Djnh nhff sau:
Thff nhdt, hieu qua kiem soatndi bd cd tac ddng manh nhd't dd'i vdi chat Iffdng thdng tin BCTC. Vi vay, cdenha quan ly cin cd sff quan tdm dung mffc de'n vide thie't ke
75
BANG 3: KET QUA KIEM DjNH MO HUSH HOI QUY Mo hinh
OTLN HTNOL NLNV CLPM
chtf 1.048 074 ->?9 .094
H6s6'
.''39 0.^6 036 039 .031 .0.17
He so chuan hoa
Beta 113 .105 .371 -506 .153
t 4.386 2.048 1 875 5 818 8 557
\508 Sig.
ono 043 063 000 000 ni4
Tho'ng ke da COOP tuv^'n He sfl Tolerance
,971 945 723 841 .788
VIF 1.030 1.058 1-383 1.189 1.^70 a Bien nhu ihuoc" CLTTBCTC
vd van hdnh he thd'ng kie'm sodt ndi bd. Neu kie'm sodt ndi bo dat hieu qua se gdp phan rd't Idn trong viec ngdn ngffa va phat hidn cde gian ldn va nham Idn trong doanh nghiep, nang cao he thd'ng thdng tin ke'todn vd tii do gdp phan tdng chd't Iffdng thdng tin BCTC.
Thff hai, nhd quan ly nen cd nhffng chinh sach nham ndns eao ndng lffc cua nhdn vien ke' toan. Cac doanh
nghidp can cd chinh saeh hd trd, khuyd'n khich nhdn vidn cua minh thffdng xuyen cdp nhdt eac quy dinh, chinh sach ve ke todn vd thue'. Ben canh dd, doanb nghiep can cd cd che hd trd hoc phi va che dd thdng tie'n cho cac nhdn vien tham gia hpc tap va dat dffdc eae chffng chi nghe nghiep ke'todn.
Thff ba, vdi quy md nhd va vffa, ra't nhieu cac ddanh nghiep tren dja ban tinh chffa diu tff manh vdo phan mem ke todn va dieu nay khie'n eho cdng viec cua ke toan vien ban che'. Vi vdy, nha qudn Iy can cd ke hoach dau tff va cai thien cha't Iffdng phan mem kd' toan de tdng kha ndng xff ly thdng tin, phdt hien cdc ldi, tang cffdng tinh ndng bao mat va dam bao tinh kip thdi ctia cde thdng tin ke'toan.G
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