CAC NHAN TO ANH HlTC^NG
DEN CHAT LIJ0NG THONG TIN BAO CAO TAI CHINH TAI CAC DCfN VI SlT NGHIEP
CONG LAP TINH TRA VINH
• PHAN THANH HUYEN - NGUYEN TH! THANH THUY - NGUYEN VAN PHUC - CAO TH! NGOC IRAN
TOM TAT:
Bai vid't xac dinh va do Iffdng mffe dd tac ddng eua cac nhan td' dd'n eha't Iffdng thdng tin (CLTT) bao cao tai ehinh (BCTC) tai eae ddn vi sff nghidp edng lap (DVSNCL) tinh Tra Vmh, tff dd d^ xua't mdt so ham y nham hoan thidn cdng tac lap BCTC tai cac DVSNCL dnh Tra Vinh.
Kd't qua nghien effu cho tha'y cd 6 nhan td'tac ddng de'n CLTT BCTC tai cac DVSNCL tinh Tra Vinh, bao gom: Cha't Iffdng dff lidu (CLDL); Mdi trffdng phap ly (MTPL); He thdng kiem soat ndibd (KSNB); Hidu qua cua phan mem ke'toan (HQPM); Hua'n luydn va dao tao chuyen mdn ve kd' toan (HLDT) va Cam kd't cua nha quan ly (CKQL).
Tff khoa: Cha't Iffpng thdng dn Bao eao tai chinh, ddn vi sff nghiep edng lap, tinh Tra Vinh.
1. D§t van dd
Kd' toan eae DVSNCL hidn tai thffe hidn theo Thdng tff sd 107/20i7/TT- BTC cua Bp Tai chinh da thay dot ra't nhieu, cu the: Chffng tff, tai khoan sff dung, phffdng phap haeh toan ke toan va he thd'ng bao cao quye't toan, bao cao tai chinh.
BCTC cac DVSNCL cd vai trd cung cS'p thdng tin cho nhieu dd'i tffdng sff dung khac nhau. Dd' thdng tin tren BCTC la hffu ich va dang tin cay thi vide tim ra cac nhan td' anh hffdng de'n CLTT BCTC ddn VI sff nghiep la mdt mat xich quan trpng. Thffe te, BCTC cua cac DVSNCL ndi chung, tai Tra Vinh ndi ndng dffdc lap chi phuc vu cho cdng tac quye't toan ngan sach nha nffde, chffa phan anh dffde day du ke't qua hoat ddng cua ddn vi, chffa
dap ffng dffpc nhu eau va ldi Ich khae nhau cua ngffdi sff dung, cung nhff dff doan ve tffdng lai cac ngudn Iffc cd the' su" dung dffdc. Do vay, vide nghien effu eae nhan to' anh hffdng dd'n CLTT BCTC tai cac DVSNCL tinh Tra Vinh ia van de quan trpng va ca'p thie't.
2. Cd sd ly thuye't v^ cac cac nhan to' anh hffdng den CLTT BCTC tai cac DVSNCL
Gid thuyet HI: Chd't luong dd lieu co tdc dong cUng chieu di'n chdt luang thong lin BCTC. Sacer va cdng sff (2006) nghidn cffu cho tha'y eha't Iffdng he thd'ng thdng tin ke' toan dffde do Iffdng bdi quy trinh tao lap thdng tin dffa vao eha't Iffdng dff lieu dau vao, eha't Iffdng xff ly dff lieu va eha't Iffdng dau ra.
KETOAN-KIEM TOAN
Gid thuy&'t H2: Moi trudng phdp ly co tdc dong Cling chiiu den chd'l luang thong tin BCTC. Xu va c6ng sijf (2003)_cho rang, dac diem mdi trffdng chinh tri cua mdi qud'c gia la khac nhau. Vi vay, moi hoat ddng tirong xa hdi eua mdt nffde phai phii hcfp vdi mdi trffdng phap ly nffde dd va ke' toan cong cung khdng ngoai Id, cu the la eac dac trffng v^ van ban phap Iy.
Gid thuyet H3: He thd'ng kiem sodt noi bo cd sdc dong ciing chiiu di'n chdt luang thdng tin BCTC. George (2011) cho rang, thdng tin ke' toan difdc xem la mdt ddn ba'y quyen Iffe dd'i vdi cac nha quan ly. Thdng qua eae chinh sach ke' toan, cac nha quan Iy ed thd' tae ddng qua trinh xu" ly (hong tin ke' toan nham eung ca'p mdt hlnh anh khong diing vdi thffc te' eua ddn vi. Tuy nhidn, vieckhai thac cdng eii kd'toan cho nhffng hanh vi tiTldve phia nha lanh dao se bi han che'bdi viec Ihtfc hidn mpt cd che' giam sat tff phia ben trdng I5D bdn ngoai. Dffa vao lap luan nay, tac gia cho rkg vai trd cua hd thd'ng KSNB ed md'i quan hd vdi CLTT BCTC.
Gid thuye't H4: Hieu qua cda phdn mem ketodn CO tdc dong cung chieu de'n chdt luong thong ttn BCTC. Theo Azleen va Mohd (2011), vide sff dung phan mim trong hd thdng thdng tin kd' toan de eai thien dp chinh xac, dp tin cay, tinh kip thdi va sff hai long nham tang hieu sua'l quan ly thdng qua cha't Iffdng dff lidu kd' toan. Nhan td nay se anh htfSng nhieu de'n CLTT BCTC tai cae DVSNCL.
Gid thuyi't H5: Hud'n luyen vd ddo tao chuyen mon vi ke todn cd tdc dong cdng chieu den chd't iuong (hong tin BCTC. Tlieo Wiilham (1993), dao Iao khdng phu hdp se dSn de'n ke't qua tidu cffc hoac khong cd kha nang d^ dat dffdc eac muc tieu de ra. Do do, de cd nguon nhan sff cd kinh nghiem va kien thffc chuyen sau ve kd' toan thi vide hua'n luyen va dao tao la ra't quan trpng.
^ Gid thuyet H6: Cam ki't cua nhd qudn ly co tdc dong ciing chieu di'n chd't luang thong tin BCTC fflmbal vk cdng sff (2008) thdng qua nghien effu cua niinh da kd't luan r k g cam ke't cae nha quan ly la 'f" ^^^ quan trpng nha't de danh gia thffe hien thanh '^onghe thdng thdng tin ke'toan do sffhd trd quan Iy se khac phue nhffng thid'u sdt trong vide thffc hidn.
^^y vay, nha quan [y khdng ndn can thidp sau vao cong tac ke' toan ma chi ndn sff dung thdng tin ke' to^n d^ ra quye't dinh phu hdp ehd ddn vi.
3. Phufdng phap nghien cffu
^ Trdn cd sd ke't hdp eae Iy thuye't cd lidn quan, tac gia xay dffng md hinh nghien cffu do Iffdng mffe dd tac ddng cua cac nhan td dd'n CLTT BCTC tai cae DVSNCL tmh Tra Vinh, gdm 6 nhan to nhff sau:
Hinh 1: Mo hinh cac nhan td' anh hifdng den CLTT BCTC DVSNCL Tra Vinh
Sd lieu dffdc thu thap vao thang 1/2019 thdng qua phong va'n ngau nhidn 254 nhan vien kd'toan, kd' toan trffdng, thu trffdng cua cac DVSNCL tinh Tra Vinh.
Tae gia sff dung thang do Likert 5 diem: 1 la hoan toan khdng ddng y; 2 la khdng ddng y; 3 la khdng y kid'n; 4 la ddng y; 5 la Hoan toan dong y.
Nghien effu dffde tid'n hanh qua 2 bffdc: (1) Nghien cffu dinh tinh bang each xay dffng diang do va cac bie'n quan sat phu hdp; (2) Nghidn cffu dinh Iffdng thdng qua sff hd trd cua phan mem SPSS 20.0 bang vide sff dung hd sd' tin cay Cronbach's Alpha de kiem tra mffe dp chat che ma cae muc hdi trong thang do tffdng dffdng vdi nhau; phan tich nhan to kham pha (EFA) dffdc kiem dmh cae nhan td anh hffdng va nhan didn cae yd'u to'dffdc eho la phu hdp; ddng thdi sir dung phan tich hdi quy da bie'n de xae djnh eac nhan td' va mffe dp tac ddng eua tffng nhan td de'n CLTT BCTC tai eac DVSNCL tinh Tra Vinh. Phffdng Erinh hdi quy the hien md'i quan he giffa eae bid'n ddc lap va bid'n phu thude nhff sau:
So 6-Thang 4/2019 345
CLTT = Po + PiCLDL + pjMTPL + P3KSNB + P4HQPM + P5HLDT + PfiCKQL + e Trong dd: j3, la trong sd' hdi quy; CLTT la cha't Iffpng thdng tin BCTC; CLDL la eha't Iffdng dff hdu; MTPL la mdt trffdng phap ly; KSNB la he thdng kiem soat ndi bd; HQPM la hidu qua eua phan mdm kd' toan; HLDT la hua'n luydn va dao tao chuydn mdn ve ke'toan; CKQL la cam kd't cua nha quan ly; s. He so'nhidu.
3. Ke't qua va thao luan
3.L Ddnh gid dd tin cqy cua thang do bang he sd'Cronbach's Alpha
Ke't qua chay Cronbach's Alpha cua thang do eho 6 bid'n ddc lap va 1 bid'n phu thudc nhff sau:
Cha't Iffdng dff lieu ed Cronbach's Alpha = 0.801;
Mdi trffdng phap ly cd Cronbach's Alpha = 0.791;
He thd'ng kiem soat ndi bd cd Cronbach's Alpha - 0.832; Hieu qua eiia phan mem kd' toan ed Cronbach's Alpha = 0.834; Hua'n luyen va dao tao ehuyen mdn vl ke' toan ed Cronbach's Alpha = 0.774; Cam ke't eua nha quan ly ed Cronbach's Alpha = 0,785 va Cha't Iffdng thdng tin BCTC ed Cronbach's Alpha-0.787.
Tat ea cac thang do eua cac bidn deu cd he sd tffdng quan bid'n tdng ldn hdn 0.3 va hd sd' Cronbach's Alpha deu Idn hdn 0.7. Do dd, ed 27 bid'n quan sat eho 6 bid'n doe lap va 1 bid'n phu thude dffdc giff lai de phan tich EFA.
3.2. Phdn tich nhdn td'khdm phd EFA Phan tich kham pha EFA cho cac bid'n ddc lap
"CLDL, MTPL, KSNB, HQPM, HLDT, CKQL":
Vdi he so' tai nhan td > 0.5, kd't qua EFA eho tha'y he sd KMO = 0.740 va kiem dinh Barlett cd Sig.=
.000 (< 0.05) cho tha'y phan tich EFA la thich hdp.
Phan tich kham pha EFA eho bie'n phu thude
"CLTT": Kd't qua EFA cho tha'y he sd KMO = 0.758 va kiem dinh Bariett cd Sig.= .000 (< 0.05) eho tha'y phan tieh EFA la tbieh hdp.
Kd't qua ma tran xoay: (Bang 1; Bang 2).
3.3. Kiem dinh cdc gia thiet cdn thiet trong mo hlnh phan tich hoi quy
Xet ma tran tffdng quan: Cac bie'n cd gia tri sig.
(2 - tailed) < 0.05 theo hang bid'n phu thudc dffpc chon lam cac bid'n ddc lap de chay ham hdi quy da bie'n. Ke't qua ed d bie'n ed gia tn sig. (2 - tailed)
< 0.05 ndn dffdc chpn tam eac bie'n dpc lap de chay ham hdi quy da bie'n.
Kiem dinh hien tffdng da edng tuye'n: Kd't qua
Bang 1. Ma trqn xoay nhan to cua bien doc lap Rotated Component Matrix"
CLDL3 CLDL1 CLDL5 CLDL2 CLDL4 HQPM2 HQPM3 HQPM4 HQPM1 KSNB1 KSNB2 KSNB3 KSNB4 HLDT1 HLDT2 HLDT3 HLDT4 MTPL1 MTPL3 MTPL2 CKQL3 CKQL1 CKQL2
Component 1
782 .767 .729 .728 .705
2
.817 814 811 .803
3
.862 .801 .795 788
4
.792 .780 .769 .728
5
846 .829 .811
6
.837 .823 .817 Extraction Method: Principal Comi}onent/Anaiysis.
Rotation (Method: Varimax wittt Kaiser Normalization a. Rotation converged in 6 itetations.
Ngudn: Tdc gid truy xudt tii ket qua chay SPSS 20 kiem tra hien tffdng da cdng tuye'n eua md hlnh, ta tha'y hd sd phdng dai phffdng sai (VIF) eua cac khai mdm ddc lap trong md hinh deu nhd hdn 10;
chffng td giffa cac khai niem ddc lap khdng say ra hien tffdng da edng tuye'n.
Kiem dinh ve tinh ddc lap cua phan dff: Dai Iffdng thd'ng ke Durbin - Watson (d) cua ham h6i
KETOAN-KIEM TOAN
Bang 2. Ma trgn xoay nhan to cua bien phu thuoc Component Matrix"
CLHI CLn4 CLTT3 CLTT2
Component 1 .800 .788 .788 .749 Exttaction Method: Principal Component Analysis.
a. 1 components extracted.
Nguon: Tdc gid truy xud't td ke't qud chay SPSS 20
quy CO gia tri la 1.889 < 3, cho tha'y: khdng cd hidn ttfdng tff tffdng quan chudi bac 1 hay ndi each khac cacphandffffdc Iffdng eua md hinh doe lap, khdng c6 m6'i quan hd tuye'n tinh vdi nhau,
3.4. Ket qua chay mo hinh hoi quy
ngoai md hinh va sai sd ngSu nhien). (Bang 4).
Phffdng trinh hdi quy dffdc vid't nhff sau:
CLTT = 0.296*CLDL + 0.323*MTPL + 0.306*KSNB + 0.3I9*HQPM + 0.126*HLDT +0.218 f'CKQL
^ Nhff vay, 6 nhan td' trong md hinh nghidn cffu deu dffdc cha'p nhan va d nhan to deu cd tac ddng thuan chieu vdi CLTT BCTC tai eae DCSNCL tinh Tra Vinh.
Y nghia: Trong cac dieu kien eac nhan tdkhae khdng thay ddi, yd'u td Cha't Iffdng dff lieu; Mdi trffdng phap ly; He thd'ng kiem soat ndi bp; Hieu qua cua phan mim ke' toan; Hua'n luydn va dao tao chuydn mdn ve kd' toan va Cam ke't cua nha quan ly tang len 1 ddn vi thi CLTT BCTC tai cac DVSNCL tinh Tra Vinh tang Idn tffdng ffng 0.296, 0.323, 0.306, 0.319, 0.126, 0.218 ddn vi.
4. De xua't ham y
Bd Tai chinh can tid'p tuc hoan thien va hffdng dan thffc hidn chi tid't ve ehd' dp kd' toan ddn vi sff nghiep.
B a n g 3. Tom tat l<et qua ptian ticti ti6i quy Model Summary*
Model 1
R .782'
R Square .612
Adjusted R Square .602
Std. Enorof ttie Estimate 30627
Du[t]ln-Watson 1.889 a. Ptedictors: (Constant), CKQL, CLDL, KSNB, HLDT. HQPM. MTPL
b. Dependent Variable- CLTT
ANOVA- Model
1 Regression Residual
Total
Sum of Squares 36.516 23.169 59.685
df 6 247 253
Mean Square 6 086
.094
F 64 882
Sig.
000b
a Dependent Variable: CLTT
t>. Ptedictors: (Constant), CKQL, CLDL, KSNB, HLDT, HQPM, MTPL
Ket qua nghidn cffu cho thay md hinh cd dp phu hcfp dat ydu ciu (Adjusted R Square = 0.602, dieu nay CO nghla 60.2% sff bid'n thidn eua CLTT BCTC tai cac DVSNCL tinh Tra Vinh dffdc giai tbieh bdi si^bien thidn cua 6 bie'n doe lap vdi dp tin cay 95%; con lai 39.8% dffdc giai thich bdi cac bie'n
Nguon: Tdc gid truy xudt ti( ke't qud chqy SPSS 20
Nha quan ly can danh thdi gian tim hieu de ed the nhan thffe day du hdn ve t^m quan trong cua cha't Iffdng BCTC cua ddn vi minh. Tff dd, quan tam dd'n hoat ddng ke' toan cua ddn vi va dffa ra nhffng ehinh sach hd trd, nhff: phe duyet eac khoan chi phi ed hdn quan dd'n dao tao nang cao
So 6-Thang 4/2019 347
Bang 4. He so tioi quy Coefiicients^
Model
1 (Constant)
CLDL MTPL KSNB HQPM HLDT CKQL
Unstandardlzed Coefficients B
-.197 .192 188 .206 .200 .079 .132
Std. Enor .208
026 .024 .027 .025 .025 .025
Standardized Coetficients Beta
.296 .323 .306 .319 .126 218
t
-.946 7.280 7.929 7 623 7 884 3 118 5.329
Sig.
.345 .000 .000 .000 .000 .002 .000
Coiiinearity Statistics Toierance
.949 .947 .972 .961 .965 .939
ViF
1.054 1.056 1.028 1.041 1037 1.065 a. Dependent Variable- CLTT
nang Iffc nhan vidn kd' toan; mdi cae chuyen gia tff va'n hd trd ne'u can thid't; quan tam de'n mdi trffdng lam vide, trang bi phan mem kd' loan, hd thd'ng mang, he thd'ng may tinh; bd nhidm ngffdi dffng dau bd phan ke' toan phai la ngffdi cd kinh nghidm, ehuyen mdn sau ve ke' toan va tuyen dung nhan sff kd' toan cd dii nang Iffc theo ydu clu cua ddn vi.
Nhan vidn kd' toan tai eae dPn vi sff nghidp can nang eao y thffc trach nhidm trong viec lap BCTC va cdng bd' thdng tin BCTC ra bdn ngoai. Thdng tin trinh bay tren BCTC phai trung thffc, hdp ly va phu hdp vdi cac quy djnh cua phap luat.
Ddn vi can nang eao cha't Iffdng hoat ddng giam sat thdng qua vide triln khai xay dffng he thd'ng KSNB, kiem soat tff khau thu thap dff lieu de'n khau cung ca'p thdng tin va cdng khai tai chinh.
NguSn: Tdc gid truy xud't td ket qud chqy SPSS 20, n-254
Tang cifdng edng tac kiem tra, giam sat thu - chi tai chinh, Mpi hoat dpng eua tffng phln hanh ke' toan can cd quy trinh rd rang, quy dinh cu the trach nhidm quyen han cua tffng bd phan, tffng dd'i tffdng cd lien quan. Viec thie't lap he thd'ng KSNB td't se hd trd cho ddn vi kid'm soat dffdc viec cha'p hanh cacquy dinh phap luat ve kd'toan, giam thieu cac sai sdt va rui ro ed anh hffdng de'n CLTT trinb bay trdn BCTC.
5. Ke't luan
Kd't qua cho tha'y ed 6 nhan td tae ddng dd'n CLTT BCTC tai cac DVSNCL tmh Tra Vinh, gdm:
Cha't Iffdng dff lieu; Mdi trffdng phap \S; He thd'ng kiem soat ndi bd; Hidu qua cua phan mem kd toan; Hua'n luydn va dao tao chuydn mdn ve ke toan va Cam kd't cua nha quanly. Trong dd, nhan to' Mdi trffdng phap Iy ed tac ddng manh nha't •
TAI LIEU THAM KHAO:
1. Azleen Ilias and Zulkeflee Abd Razak Mohd (2011), "A validation oftlie end-user computing satisfaction (eucs) towards computerised accounting system (cas), Global Business and Management Research: An International Journal". 3(2),pp. 119-135.
2. George Emmanuel latridis (2011), 'Accounting disclosures, accounting quality and conditional and unconditional conservatism, International Review of Financial Analysis ". 20(2). pp. 88 -102.
KE TDAN-KIEM TOAN
i Xu i ctg (2003), -Key Issues Accounting Information Quality Management: Australian Case Studies", Industrial Management & Data Systems. 103 (7). 461 470. retrieved on September 20th 2017 from j,ttfs://dol.org/10.110S/a26355703104S916O
4. VliUiam Revelle (1993), "Individual differences In personality and motivation: 'Nim-cognlttve'deterinlnants of cognitive perfonnance", Annual Review of Psychology 46(1), pp. 295 - 328.
Ngay nlian bai: 16/3/2019
Ngay plian bien danh gia va sufa chffa: 26/3/2019 Ngay chap nh$n dang bai: 5/4/2019
Tlion^tintdcgm:
1. ThS. PHAN THANH HUYEN 2. ThS. N G U Y I N T H I THANH THUY Giang viSn Trtfdng Dai hoc Tra Vinh 3.NGUYiN VAN PHUC 4. CAO THI NGOC TRAN Sinh vign Trtfcfng Dai hoc Tra Vinh
FACTORS AFFECTING THE QUALITY OF DNFORMATION FROM FINANCIAL STATEMENTS OF TRA VINH PROVINCE'S PUBLIC SERVICE UNITS
• Master. PHAN THANH HUYEN
• Master. NGUYEN THI THANH THUY Lecturer, Tra Vinh University
• NGUYEN VAN PHUC
• CAO THI NGOC TRAN Student, Tra Vinii Univerist/
ABSTRACT:
Tliis study is to identify and measure the impact level of factors on the quality of information from financial statements of Tra Vinh province's public service units, thereby proposing some implications to improve the preparation of financial statements at Tra Vinh province's public service units. The study's results reveal that there are six factors affecting the quality of information from financial statements of Tra Vinh province's public service units, namely the quality of data, the legal envuronment, the internal control system, the effectiveness of accounting system, the professional accounting training and tiie commitment of managers.
Keywords: The quality of informaation from financial statements, public services units, Tra Vinh Province.
