Tac dong cua Dong ctf lam viec, Niem tin d to chufc den hanh vi
thifc hien cong viec cua ke toan vien tai cac doanh nghiep xay lap
tmh Tra Vinh
HUYNH TAN KHCrclNG' TRAN miNH NAM**
PHAN QGYNH TRCIC LINH""
Tom tat
Muc dich cua nghiin cdu Id hudng de'n do ludng tdc dgng cua Ddng ca ldm viic, Niem lin did chffc di'n hdnh vi thuc hiin cdng viic cua ketodn viin tgi cdc doanh nghiip xdy ldp tinh Tra Vinh dua trin sdlieu thu thdp bdngphUOngphdp chgn mdu ngdu nhiin dan gidn vdi cdmdu la 249 quan sdl.
Kit qud kiem dinh mo hinh cdu true tuye'n linh cho thdy mdi quan hi gUki Ddng ca ldm viic, Niem tin did chffc vdhdnh vi thifi: Men cong viic cua ke lodn viin. Tff do, nhdm tdc gid de xudi cdc hdm y qudn tri de ndng cao dgng ca vd kit qud hdnh vi cua kitodn viin.
TH khoa: ddng ca ldm viec. hdnh vi thffc hiin cdng viic, ketodn viin, doanh nghiip xdy lap Summary
Based on simple random sampling technique with 249 observations, the study focuses on measuring the impacts of work motivation, belief in organizations on job performance behavior of accountants al construction enterprises in Tra Vinh province. The testing results of linear structure model show the relationship between work motivation, belief in organizations and a significant reflection of the factors to job performance behavior of accountants. From those findings, mattagerial implications are proposed to improve accountants' work motivation and job performance.
Keywords: work motivation, job performance behavior, accountants, construction enterprises GlCfl THIEU Do dd, viec xdy dtfng va phdt trien dgi ngu nhdn
Itfe cd chat ltfdng cao, dap tfng ydu cau cdng viec, gan Trong bat ky td chtfc hay loai hinh bd Idu ddi vdi ddn vi, thi cdng tdc quan tri nhan stf cua doanh nghidp nao, thi ngudn nhan Itfc hay mdi doanh nghidp phai cd nhffng cdi ridng, diem mdi ye'u to'eon ngtfdi cd vai ttd rat quan ttpng. de cd the giup nhan vien phat huy hd't ndng Itfc. De Con ngtfdi Id mgt ttong 3 ye'u to' tao ndn Iam dtfde didu dd, doanh nghiep can bie'l dtfdc cdc yd'u stf thanh cdng cua doanh nghiep. Doanh to'dnh htfdng de'n dpng cd lam vide, hanh vi thtfc hidn nghiep mud'n ngay cdng phdt trien, thi yd'u cdng viec ciia nhan vien, dieu dd se giup eho nhd quan tddau tidn va quan ttgng nhd't chfnh la con tri Iam td't cdng tac quan tri ngudn nhan Itfe.
ngtfdi. Vi the, ldm the nao dd mdt to chtfc
kinh Id'ttiydn dung dtfdc nhtfng nhdn vien C a _ SCf LY THUYET VA PHl/aNC PHAP tai ndng, trung thanh va tan tuy, vd hdn NGHIEN CUU
he't Idm the nao de phdt huy dtfde ndng
Itfc cua nhan vien, giff dtfdc nhdn vien tai Cd sof ly thuyd't
gidi dd vd dang Id va'n de khd khan vd thtf Cdc ly thuyd't vd dgng cd Idm vide da dtfde phat tridn thdch dd'i vdi cdc doanh nghidp, ma stf va ke thtfa qua nhieu didp ky, nhtf: Ly Uiuye't md rdng khdc biet giffa edc doanh nghidp xdy lap, ciia Porter vd Lawler (1968); Ly thuyet hai nhan td dd la yd'u to con ngtfdi. eua Herzberg vd cdng stf (1959); Ly thuyd't hanh ddng 'ThS., ", "*, Trtfdng D^i hgc Tra Vinh
Ngdy nhgn bdi: 10/7/2020: Ngdy phdn bi$n: 15/8/2020; Ngdv duy^t ddng: 20/8^020
37
H I N H 1 : MO H I N H MGHIEN ClSd LY T H U Y E T DE X O A T Btochdi =6ngv,f c(H]a)
MDI dong D a o . ^ .
quan hf v<Si Bhiep (Hlb) hang.,^ (Hie) Cung cap
K » . , Ihdng I^
1! vc thu (Hid) 1 nhap S , . . .
„.
s n h a n k . ro l.nh Ih
- ' -
h'quon De xuat cua n h o m ni]hk=n CLTU
B A N G 1: KIEM D I N H DO T I N C A Y C R O N B A C H ' S ALPHA
biSii NW RC TP InF MW WPR M.S IF.
BW!
Mfl ta tng'n Ban ch^tc6ng viec Moi quan he vfli done nghiep D&o lao, thang lien Cune cip thong tin Done cd lam viec Sir cong nhan ke'l qua Ho trcJ unh than Kv vong vao thu nhap Hilnh vi thu'c hien cong viec
Cronbach's Alpha sail khi loai bi^n
0.857 0,850 0,845 0.814 0,863 0,828 0,886 0,883 0,836
tibis nh&n tH 5 5 5 {loai TP2)
4 5 4 5 (loai MS5)
5 6 (loai BW14) INguon: Ket qua khdt t cua n h o m tac qro 0 5 , 2 0 2 0
ciia Hacker (1985); Ly thuyd't ve nhan thtfc xd hpi cua Bandura (1986); Ly thuyd't thie't lap muc tidu cua Locke vd Latham (1990). Theo Jean Piagel (1981), dong cd la ta't ca cde ye'u to thuc day cd the boat ddng nhdm ddp tfng nhu c^u vd dinh htfdng cho hoat dong dd. Theo dd, nhifng dd'i ttfOng ndo dtfde phan anh vao dau dc ta, ma ed tac dung thue day boat ddng, xdc dinh phtfdng htfdng hoat dpng de thda man nhu cau nha't dinh, thi dtfde gpi Id ddng cd hoat dpng. Song song dd, ke't qua hdnh vi cua nhan vien dtfdc djnh nghta Id mtfc dp hoan thanh cdng viec eua cd nhdn hodc kd't qua hanh vi cd lien quan de'n cdng vide (Karatepe va Kilic, 2007). Trdn cd sd dd, nhdm tdc gia kd' thtfa mpt so' bien cua cdc nghidn eihi trdn dd xdy dtfng mo hinh nghidn ctftf (Hinh 1).
Nhdm nghidn ctfu cung tid'n hanh xay dtfng cdc gid thuye't nghien ctfu nhtf sau;
HI: Ddng ed lam viec cd md'i quan he ciing chieu vdi Hdnh vi thtfc hidn cdng vide cua ke'todn vidn.
H2: Niem tin d doanh nghiep cd md'i quan he cung ehieu vdi Hdnh vi ihtfc hidn cdng vide cua ke' toan vien.
H3: Niem tin d doanh nghidp ed md'i quan he cung chieu vdi Ddng cd lam vide eua ke' loan vidn.
Phtfcfng phap nghidn cihi
Phtfdng phap phdng van bdng bang cau hdi da dtfdc dieu chinh ttf ke't qua khao sdl sd bd vdi 44 phdt bleu dd do Itfdng 9 ye'u td trong md hinh. Chpn mdu theo phtfdng phdp ngdu nhidn ddn gian dtfa trdn danh sdch cdc doanh nghiep xdy lap tai tinh Trd Vinh. Thdi gian nghien ctfu dtfdc thtfc hidn ttf didng 12/2019 dd'n thdng 05/2020, vdi sd itfdng 258 phie'u khao sdt dtfdc phdi trtfc tid'p cho ke todn vidn. Sd Itfdng phid'u tra ldi thu ve dtfdc du didu kien la 249 phie'u dtfdc suf dung de ldm mdu chlnh thtfc.
Cdc phtfdng phap phdn tich dtfdc suf dung theo trinh ttf Id kidm dinh do tin cay Cronbach's Alpha; phan tich nhan tdkhdm phd (EFA); nhan td khing dinh (CFA) vd ddnh gid stf phu hdp cua md hinh thdng qua phdn tieh md hinh cd'u true tuyen tinh SEM.
KET QUA NGHIEN CLftJ KiSm # i h dO tin c ^ Cronbach s Alpha Kidm tra hd sd'Cronbach's Alpha cua cde bie'n, nhtf; (1) Ban chat cdng vide; (2) Md'i quan he vdi ddng nghiep; (3) Ddo tao, thdng tid'n; (4) Cung cap thdng tin;
(5)Stfcdngnhanketqua;(6)Ky vpngve thu nhdp; (7) Hd trd tinh than; (8) Ddng cd lam vide vtfa ddng vai trd la bien phu thupc vtfa la bid'n ddc lap; (9) bie'n phi^i thupc Id Hdnh vl thtfc hien cdng vide, kd't qud trinh bdy tai Bang 1.
Theo Bing I, gid tri Cronbach's Alpha cua cdc nhan Id' ddu dat yeu cau theo Hair va cdng stf (1998) la Idn hdn 0,7. Tuy nhien, ddi vdi yeu to "Ddo tao, thdng tie'n"
cd bid'n quan sdt "TP2"; yeu td "Hd trd tinh than " - cd bien quan sdt "MS5 " va mdt thang do cua bid'n phu thudc "Hdnh vi thtfc hien cong vide" Id "BWI4"edhe sd ttfdng quan bid'n tdng cd gid tri nhd hdn 0,3 khdng dat ydu cau. Vi vdy, 3 bien ndy dtfdc loai bd khi tien hdnh phan tich EFA. Nhtf vay, sau khi loai bd 03 bid'n quan sdt: "TP2",
"MS5" vd "BW14", thi tat ca cdc thang do cua cac bid'n deu cd he sd itfdng quan bid'n tdng Idn hdn 0,3 vd hd sd Cronbach's Alpha deu ldn hdn 0,7 (Nguyen Dinh Thp, 2011). Dieu ndy cho thd'y, cdc bid'n quan sdt cua ta't ca thang do dam bdo dd tin cay de Ihtfc hien phdn tich EFA.
Phdn ti'ch EFA
Nghidn ctftf cho thay, cd 41 bie'n quan sat dat yen eau de tid'p tue tid'n hdnh phan tich EFA. Phep trich nhdn to dtfdc su'dung Id Principal Axis vdi quay theo phtfdng phap Promax vdi ehuan Kaiser. Kd't qua EFA lan 1 va lan 2 cho thd'y, cd 2 bien quan sdt "RC3" vd "BWB" bj loai khdi md hinh nghien ctfu, vi cd he sd tdi nhan tddeu nho hdn 0,5 (Dinh Phi Hd, 2013).
Kd't qud cd 39 bie'n quan sat dtfde dtfa vdo phdn ti'ch theo tieu chuan Eigenvalue
> 1, vdi quy tdc Guitman-Kaiser, cd 9 ye'u to dtfdc trich rut vdi tdng phtfdng sai trich 61,793% (> 50%) vd td't ca cdc he so tai Loading-Factor deu ldn hdn 0.5, do dd cde bien quan sat deu phu hdp vdi thane do [f thuyd'L Nhtf vay, 39 bien quan sal ddu thda man cdc dieu kien trong phdn
38
tich EFA dtfdc dtfa vdo kidm dinh trong phdn tich CFA.
Ph§n tich CFA
Kdt qua CFA cho md hinh nghien ctfu cd gid tri p = 0,000, gid tri Chi-square = 1072,737, bac hf do df = 666, Chi-square/
df = 1,611 < 3; RMSEA = 0,050 < 0,08;
TLI = 0,910 vd c m = 0,919, ddu > 0,9.
Cdc chi sdhdn cho thd'y, md hinh xdy difiig phii hdp vdi dff lidu nghien ctfU (Hinh 2).
Ngoai ra, trong nghien ctfu nay lac gia kiem dinh cdc tidu chi danh gid khae, nhtf; (1) Tinh ddn htfdng ciia cac thang do deu dat; (2) Cac thanh phdn thang do trong md hinh deu dat dtfdc gia tri phan biet; (3) Cae thang do deu dat gid tri hpi tu ttfdng ling vdi edc trpng sd' dat tieu chu^n vdi mtfc y nghia thdng kd (p < 0,05). Do do, cde bid'n quan sat cd ttfdng quan vdi nhffng bie'n khdc trong cung nhdn td.
Danh gia stf phii h ^ cua md hinh SEM Kd't qua tfdc Itfdng md hinh nghien ctfu thdng qua phdn tich SEM cho ke't qud: Chi- square = 1004,854, cd gia tri p = 0,000;
gia tri bae ttf do df = 553; Chi-square/df
= l,8i7 < 3; RMSEA = 0,056 < 0,06; chi sd CFI = 0,902 vd TLI = 0,894 gin bdng 0,9 cd tiie chd'p nhdn (Steiger, 1990). Nhtf vdy, cdc chi so cdn lai eho thay, md hinh xay dtfng phu hdp vdi dff lieu nghien ctfu, thang do dat tinh ddn htfdng, phu hdp dff lieu thi trtfdng (Hinh 3).
Kidm dinh cac gia thuyd't ngliien cihi cua md hinh nghidn c i ^
Ke't qua kiem dinh d Bang 2 cho thd'y, cd 1 gia tiiuyd'l bi bdc bd la WPR (Stf cdng nhdn kd't qud) khdng cd tae ddng dd'n "Dpng cd Idm vidc_MW" vd "Hanh vi thtfc hien cong viec_ BWI" vdi mtfc y nghia 5%, cac gia thuyd't cdn lai cd P-value ddu < 0,05, cdc he sd'chuan hda va chtfa chu^n hda deu phD hdp vdi gia thuyd't ban dau, nen cdc gia thuyd't cdn lai deu dtfdc eha'p nh|n.
Ngoai ra, yd'u to' "Stf hd trd tinh tiian_MS" ehi anh htfdng dd'n "Dong cd ldm viee_MW", yd'u td "Ky vong vd Ihu nhap_IE" ehi anh htfdng de'n "Hanh vi thtfc hidn cdng viec_BWr'. Kd't qua ndy gdp ph^n Iy giai phan nao ve md'i quan he giffa ddng cd Iam vide, niem tin d doanh nghiep va hdnh vi thtfe hidn cdng viec cQa kd'todn vien tai cac doanh nghidp xdy lap tinh Trd Vinh.
KET LUAN VA H A M Y QUAN TRI Kd't qua nghidn ctfu the hien rd vai trd quan trpng tff nhdm ye'u to Ddng cd Iam
HIMH 2: KET QGA CFA CHO MO H I N H (CHUAN HOA)
Hguon Ket qud kh,
viec cua nhdn vidn (p = 0,457); Ky vpng vdo thu nhdp (P = 0,317) va de Dpng cd lam vide cua ke toan vidn tang cao hdn nffa, thi vai tro cua yeu to Md'i quan he vdi ddng nghidp cd stf gdp phan rd't ldn (P = 0,436), khdng the diieu sdt vai trd cua yd'u td Cung ed'p thdng tin (p = 0,269) vd cdc yd'u to'cdn lai dieu dnh htfdng dd'n hdnh vi thtfc hien cdng viec ciia kd' loan vidn. Ke'l qua nghien ctfu nay ed mdt phdn ttfdng ddng vdi cdc nghidn ciiu trtfdc day (Nguyen Thi Phtfdng Dung, 2016; Nguyen Thi Phtfdng Dung va Nguydn Hoang Nhtf Ngpc, 2012; Chdu Van Toan, 2009) chi ra rang, mud'n nang cao kd't qua hanh vi, thi ndn tap trung vao cdc yd'u id, nhtf: Didu kidn lam viec; Ltfdng, thtfdng; Cd hdi thdng tid'n ciia nhan vidn. Ke't qua nghien ciJu nay da chi ra ngoai nhffng yd'u td trdn, thi cac yd'u to', nhtf: Mdl quan he vdi ddng nghiep; Cung ca'p thdng tin va bie'n Niem tin d doanh nghiep (thdng qua yd'u td'Ky vpng vdo thu nhap) cd vai tro quan trpng trong vide nang cao ddng cd vd ket qua hdnh vi cua ke todn vien tai cdc doanh nghidp xdy ldp tren dia bdn tinh Tra Vinh.
Vi vay, de nang cao dpng cd vd kd't qua hanh vi ciia ke todn vidn, cdc nha quan tri, ngoai vide thtfc hidn cdc chd'dd Itfdng thtfdng, dao tao, can phai ehu trpng cdc ham y sau:
ThU nhd't, cdc nhd quan ly mudn nang cao ddng ed va ke't qua hanh vi, thi vide lam tang nhan thtfc eua nhdn vien ve niem tin d to chtfc Id rat quan trpng. Mdt mdi irtfdng lam vide minh bach, edng bdng se ndng cao niem tin. triet tieu cac mdi quan he phi chinh Uitfe ben trong td chtfc, tao ra stf cdng bang trong vide nhin nhdn va danh gia cdng viec ciia nhan vien. De tao diftig niem tin trong
Economv and Foreca
39
B A N G 2: K E T Q U A K I E M D I N H MOI Q U A M HE GItitA CAC K H A I N I E M N G H I E N C d U GiathuvlTt
Hla Hlh Hid Hlc H3 HI H2 H2
M8 MW MW MW MW MW BWI BWI BWI
<— <--
<—
<—
he NW RC InF TP MS MW WPR IE
0.162 0.436 0.269 0 . P 5 0.L08 0.457 -0.012 0.317
SJ:.
.069 .054 .068 .063 .052 .064 .049 .061
C H . 2.343 8.109 3.971 1.97Q 2.073 7.086 -.234 5.22G
P 0.019
**+
***
0.049 0.038
***
0.815
***
Chdpnhdn Chdonhdn Bdc bn Chdo nhdn Mguon Mhom tac gia phan tich ( 5 / 2 0 2 0 )
doanh nghidp xay lap ndi ridng va cac doanh nghiep khdc ndi chung, can xual phat ttf stf tin cdy cua ehinh ban dian mdi ngtfdi, trong ttfng nhdn vidn, nhd Idnh dao, edng viec va san pham dieh vu. Ldnh dao cd vai trd giup dd, dinh htfdng va hd trd nhan vien tin vao chinh ban than hp, giup mdi nhan vien nhan ra rdng, hp ed du cdc to cha't: dij to't, du tdi nang va du thdng minh de hoan thdnh td't cdng vide.
ThU hai, nhd quan ly phai nhd't qudn giffa ldi ndi vd hdnh ddng, dac bidt Id vide thtfe thi nhtfng chinh sach ed lien quan dd'n nghia vu va quyen ldi cua ngtfdi lao ddng. Dieu do se dan den viec tdn trpng, tao nen niem tin giffa ngtfdi lao dpng vdl nhd quan Iy.
Ben eanh dd, stf nhat qudn trong i&ig xuf, giao tiep, hanh dpng se tao nen stf tdn trong cua mpi nhan vidn vdi lanh
dao doanh nghiep dd vd la cd sd ga>' dtfng ldng tin trong id chtfc. Stf nhat qudn dtf^c the hien tff stf thd'ng nha't giffa muc leu. kd hoach hdnh ddng, che dp va qua uinh tnen khai hoat ddng trong doanh nghidp.
Thff ba, nha quan tri can nang gid Oi viec cung ca'p thdng tin trong to chtfc va khi thdng tin dtfdc cung cap, thi phdi dung luc, kip thdi vd dde biet phai chii^
xdc de nhan vien kd'todn cd the nam bat vd hodn thdnh dtfdc cdng viec dtfdc giao.
Xay dtfng van hda long un trong doanh nghidp, khi cac thanh vien cd tinh than ttfdng ho va hdp tac vdi nhau. Cdc thanh vien phai ludn sdn sang phd'i hdp, phdt buy edc diem manh, tha'u hieu cac han chd' eua nhau, nham ciing dat dtfdc kd't qua lot nhd't cho doanh nghiep. De ldm dtfdc dieu ndy giffa cac thanh vidn, ngtfdi dtfng dau doanh nghiep can phan chia cdng vide rd rang, cu thd giffa edc thdnh vidn. Khi bid't rd vai trd va trdch nhidm lidn ddi cua minh, cung nhtf ciia cdc nhan vidn khdc, ho se bid't minh cin phd'i hdp vdi ai dd hoan thanh cdng vidc.Q
_ _TAILI5:U THAMJKHAO-
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Upper Saddle River
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