N TP HCM – 2021 N N : Kế toán : 9340301 : PGS TS PGS TS TP.HCM – 2021 i ế “C ố may ệ i ệ ế ii – – TP.HCM tôi Tôi Tôi c n xvii : C ã Kế toán 9340301 ý ế ệ 2014-2 (RA) ệ ề n ế ệ công ty x ệ ặ ệ ị ế x Việt Nam ế RA ệ ị ế ệ công ty ế ị , ố ệ P ị ể SEM, ệ ố x EFA, CFA, ị ố ph ố 13 ệ nh ị ể , ị Boostrap, Nghiê : ổ ề ; ý ổ doanh thu & ệ ; ệ ố ế ý ý q ế ố ề ế ặ ệ ; ỹ ế ế ệ ; ệ RA : ế ể c ệ ế ệ RA ệ n dụng k tốn trách nhi ; ế cơng ty xviii ABSTRACT OF THE THESIS Thesis title: FACTORS AFFECTING APPLICATION OF RESPONSIBILITY ACCOUNTING AND IMPACTS ON THE PERFORMANCE OF COMPANIES IN VIETNAMESE TEXTILE AND GARMENT INDUSTRY Major: Accounting Code: 9340301 Ph.D student: Ly Phat Cuong Course: 2014-2 Abstract: Responsibility accounting (RA) is increasingly interested and applied, but currently there is no research on the application of RA and impact on the performance efficiency of textile companies in Vietnam With the characteristics of the textile and garment industry as a key export industry and subject to fierce competition with countries with the same advantages as Vietnam This study aims to identify the factors affecting of applying RA and impact on the performance efficiency of textile companies in Vietnam Mixed research method combining qualitative research and quantitative research is used by the author to verify the reliability of the scale, EFA analysis, CFA, SEM model, R2 determination coefficient, test Boostrap, hierarchical analysis from the number of 385 survey samples obtained Research shows that there are 13 independent factors including: organizational structure; decentralized management; allocation of revenue & expenses; budget estimation; responsible reporting; estimation & actual assessment; reward system; manager awareness at all levels; accounting staff qualifications; competitive strategy; competitive advantages; enterprise characteristics; regulatory environment and regulatory factors include: firm size; performance measurement technique; perception level; competitive level affects of applying RA At the same time, the results show that the application of RA has a strong impact on the performance efficiency of textile companies in Vietnam Keywords: impact factor, application of responsibility accounting, operational efficiency PhD Student 1 RA ệ KTQT ý ề ổ nay, RA ọ RA ệ ể ý ề DN ố DN ệ NQT DN – DN ệ ỉ ễ , 2001 ị NQT ế ế ị ể ề ệ ỉ ỉ xã 2012) ề ế VN ể ệ ị ế ệ ế ị ý ế ế ị ị ệ x -15% GDP ọ (vietnamtextile.org.vn) ể ệ ị ệ x ế VN ị ệ ề ệ n ể ệ ế x ố ặ ế âu ệ ế VN ệ ặ ệ ệ ối tác toàn diện tiến b x ệ (CPTPP ệ x ị x VN ệ ế ế ề ể ể ỏ ệ ị ể ệ ế x ổ ế ề ã ệ ố ế ề ố ệ ỉ k ệ VN ệ ệ ệ VN ế ị ệ ị ế ị ệ ị ị ệ ể ọ cô ề ọ x ế ế ị ng ế x RA DN ệ ế ý ệ DN (Al-Gharaybeh ệ ổ ổ ế ề ể m DN ệ i ọ RA VN ố ý ề DN ễ ệ RA ề x thể (2011), VN ọ ệ ề - V ặ ,b RA ệ VN ệ ệ ệ ố ố ị ể ố RA (Fowzia, 2011 VN ế ể n ế VN ị ị ý ệ ng x ố VN ệ ề ế ỉ ế ọ ế DN; (2) DN ệ DN ệ ế VN ị ề NTTD ế ế RA ọ VN ế ố ế x ế ế ệ ệ NTTD ệ ề ệ ệ ệ x ị RA ệ ệ VN ỏi 2.1 NTTD ế v ệ công ty ý ế RA VN ệ kết qu nghiên c ềx RA ệ ị 2.2 ế: ị i NTTD ế ố VN ề ế ế MQH ệ NTTD VN ố ii ệ công ty ế ố VN ề n ế iii ệ VN ế RA RA ế MQH ệ NTTD 2.3 công ty ệ c công ty VN ỏ ễ ọ ỏ ,c x ỏ ể ế ế tiêu ụ ố VN? ố ế ề ế ế MQH ệ ệ RA VN? NTTD ụ ố ệ ế nào? VN MQH ế ố RA ề ế ế ệ NTTD VN? ụ RA ế ệ ệ ế nào? VN ố ệ ố ệ RA ế ệ ệ ô VN; ệ VN; VN ệ VN RA ệ công ty ệ T 019 ệ ệ VN x ý ệ x ý ệ NTTD ế RA VN ệ nh ệ ế RA ệ ề VN ể ế ị PPNC ị Nghiên c RA ị ểx ệ , x ệ ị NTTD ế ệ VN ệ thông qua nghiên c PPNC ề ị RA NTTD, v n d ng NTTD ế RA ; ế ỏ 95/PL 7: P P CFA CMIN Model Default model Saturated model Independence model NPAR 233 2080 64 CMIN 2331,728 17907,688 DF 1847 2016 P CMIN/DF 1,262 8,883 RMR 0,032 0,155 GFI 0,846 0,289 AGFI 0,827 PGFI 0,751 0,266 0,280 NFI Delta1 0,870 RFI rho1 0,858 TLI rho2 0,967 IFI Delta2 0,970 RMSEA 0,026 0,143 LO 90 0,023 0,141 HI 90 0,029 0,145 PCLOSE RMR, GFI Model Default model Saturated model Independence model Baseline Comparisons Model Default model Saturated model Independence model RMSEA Model Default model Independence model Standardized Regression Weights DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 < < < < < < < < < < < < < < < - DDDN DDDN DDDN DDDN DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP Estimate 0,842 0,882 0,835 0,718 0,762 0,929 0,882 0,872 0,830 0,908 0,875 0,862 0,840 0,947 0,866 CFI 0,969 96/PL DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT DGDT DGDT DGDT DGDT BCTT BCTT BCTT BCTT YTCT YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD HQHD HQHD HQHD HQHD HQHD HQHD 0,799 0,802 0,874 0,889 0,863 0,760 0,943 0,844 0,805 0,772 0,947 0,840 0,795 0,769 0,938 0,836 0,804 0,761 0,942 0,832 0,779 0,756 0,928 0,833 0,796 0,744 0,892 0,821 0,885 0,828 0,834 0,739 0,742 0,731 0,855 0,785 0,699 0,655 0,937 0,845 0,772 0,777 0,824 0,787 0,532 0,515 0,726 0,731 0,797 97/PL 8: CMIN Model Default model Saturated model Independence model NPAR 220 2080 64 CMIN 2455,967 17907,688 DF 1860 2016 P CMIN/DF 1,32 8,883 RMR 0,040 0,155 GFI 0,840 0,289 AGFI 0,821 PGFI 0,751 0,266 0,28 NFI Delta1 0,863 RFI rho1 0,851 TLI rho2 0,959 IFI Delta2 0,963 RMSEA 0,029 0,143 LO 90 0,026 0,141 HI 90 0,032 0,145 PCLOSE RMR, GFI Model Default model Saturated model Independence model Baseline Comparisons Model Default model Saturated model Independence model CFI 0,962 RMSEA Model Default model Independence model Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 < < < < < < < < < < < < < < < < < < - DDDN HTKT PQQL DTCP TDKT DTTT DGDT BCTT YTCT CLCT NTQL CCTC MTPL KTTN DDDN DDDN DDDN DDDN Estimate 0,102 0,179 0,161 0,168 0,267 0,121 0,109 0,090 0,097 0,101 0,189 0,126 0,148 0,246 1,03 0,907 0,912 S.E 0,037 0,066 0,056 0,08 0,052 0,043 0,043 0,046 0,045 0,045 0,072 0,051 0,066 0,037 C.R 2,764 2,717 2,881 2,1 5,088 2,79 2,523 1,986 2,137 2,273 2,603 2,493 2,261 6,712 P 0,006 0,007 0,004 0,036 *** 0,005 0,012 0,047 0,033 0,023 0,009 0,013 0,024 *** 0,048 0,046 0,057 21,442 19,779 15,872 *** *** *** Label 98/PL DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT DGDT DGDT DGDT DGDT BCTT BCTT BCTT BCTT YTCT YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD 0,93 0,948 0,928 0,856 1,066 0,984 1,092 0,908 0,919 0,893 0,909 0,96 0,868 0,905 0,863 0,782 0,895 0,839 0,773 0,900 0,872 0,778 0,889 0,839 0,77 0,856 0,846 0,750 0,927 0,988 0,933 0,859 0,832 0,827 1,078 0,980 0,884 0,894 0,757 0,815 0,054 17,247 *** 0,035 0,035 0,036 27,334 26,588 23,845 *** *** *** 0,043 0,04 0,047 25,071 24,318 23,006 *** *** *** 0,035 0,042 0,04 26,169 22,005 22,151 *** *** *** 0,039 0,043 0,048 23,535 22,312 18,042 *** *** *** 0,038 0,04 0,039 23,837 21,744 20,067 *** *** *** 0,038 0,039 0,039 23,7 21,268 19,992 *** *** *** 0,039 0,041 0,04 22,973 21,313 19,295 *** *** *** 0,039 0,042 0,04 22,589 20,014 19,007 *** *** *** 0,039 0,042 0,041 22,039 20,343 18,144 *** *** *** 0,044 0,04 0,043 21,271 24,521 21,742 *** *** *** 0,058 0,056 0,056 14,888 14,956 14,7 *** *** *** 0,068 0,07 0,068 15,864 14,052 13,029 *** *** *** 0,037 0,038 0,04 23,929 19,854 20,25 *** *** *** 99/PL HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < - HQHD HQHD HQHD HQHD HQHD HQHD 0,993 0,997 1,066 1,023 1,017 0,993 0,068 0,097 0,105 0,1 0,101 0,102 14,629 10,279 10,109 10,194 10,066 9,731 *** *** *** *** *** *** Standardized Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - DDDN HTKT PQQL DTCP TDKT DTTT DGDT BCTT YTCT CLCT NTQL CCTC MTPL KTTN DDDN DDDN DDDN DDDN DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT Estimate 0,126 0,159 0,143 0,099 0,258 0,122 0,109 0,088 0,094 0,101 0,164 0,129 0,107 0,380 0,842 0,882 0,835 0,718 0,762 0,932 0,880 0,870 0,831 0,908 0,875 0,862 0,840 0,947 0,866 0,800 0,802 0,875 0,890 0,862 0,759 0,943 0,843 0,805 0,772 100/PL DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - DGDT DGDT DGDT DGDT BCTT BCTT BCTT BCTT YTCT YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD HQHD HQHD HQHD HQHD HQHD HQHD 0,947 0,840 0,795 0,769 0,938 0,836 0,803 0,761 0,941 0,832 0,779 0,756 0,928 0,833 0,796 0,744 0,893 0,820 0,884 0,830 0,833 0,739 0,743 0,731 0,854 0,786 0,699 0,655 0,933 0,848 0,770 0,778 0,805 0,768 0,548 0,540 0,544 0,538 0,521 Squared Multiple Correlations KTTN HQHD HQHD7 HQHD6 HQHD5 HQHD3 Estimate 0,648 0,644 0,671 0,689 0,696 0,591 101/PL HQHD4 HQHD2 HQHD1 KTTN3 KTTN1 KTTN2 KTTN4 MTPL4 MTPL3 MTPL2 MTPL1 CCTC1 CCTC2 CCTC3 CCTC4 NTQL3 NTQL2 NTQL1 NTQL4 CLCT1 CLCT3 CLCT2 CLCT4 YTCT1 YTCT3 YTCT2 YTCT4 BCTT1 BCTT3 BCTT2 BCTT4 DGDT1 DGDT3 DGDT2 DGDT4 DTTT1 DTTT3 DTTT2 DTTT4 TDKT1 TDKT3 TDKT4 TDKT2 DTCP1 DTCP3 DTCP2 DTCP4 PQQL1 PQQL4 0,601 0,591 0,649 0,606 0,593 0,718 0,870 0,429 0,489 0,618 0,730 0,534 0,551 0,547 0,694 0,689 0,781 0,673 0,797 0,553 0,633 0,693 0,861 0,572 0,607 0,693 0,885 0,579 0,646 0,699 0,881 0,592 0,632 0,705 0,897 0,596 0,648 0,711 0,890 0,577 0,743 0,791 0,765 0,643 0,639 0,749 0,897 0,705 0,744 102/PL PQQL3 PQQL2 HTKT3 HTKT1 HTKT2 HTKT4 DDDN1 DDDN4 DDDN3 DDDN2 DDDN5 0,766 0,825 0,690 0,757 0,774 0,868 0,580 0,516 0,698 0,778 0,710 103/PL 9: Ki Bootstrap Standardized Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - DDDN HTKT PQQL DTCP TDKT DTTT DGDT BCTT YTCT CLCT NTQL CCTC MTPL KTTN DDDN DDDN DDDN DDDN DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT DGDT DGDT DGDT DGDT Estimate 0,126 0,159 0,143 0,099 0,258 0,122 0,109 0,088 0,094 0,101 0,164 0,129 0,107 0,380 0,842 0,882 0,835 0,718 0,762 0,932 0,880 0,870 0,831 0,908 0,875 0,862 0,840 0,947 0,866 0,800 0,802 0,875 0,890 0,862 0,759 0,943 0,843 0,805 0,772 0,947 0,840 0,795 0,769 104/PL BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - BCTT BCTT BCTT BCTT YTCT YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD HQHD HQHD HQHD HQHD HQHD HQHD 0,938 0,836 0,803 0,761 0,941 0,832 0,779 0,756 0,928 0,833 0,796 0,744 0,893 0,820 0,884 0,830 0,833 0,739 0,743 0,731 0,854 0,786 0,699 0,655 0,933 0,848 0,770 0,778 0,805 0,768 0,548 0,540 0,544 0,538 0,521 Standardized Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN Parameter < < < < < < < < < - DDDN HTKT PQQL DTCP TDKT DTTT DGDT BCTT YTCT SE 0,051 0,061 0,050 0,049 0,051 0,044 0,046 0,042 0,044 SE-SE 0,002 0,002 0,002 0,002 0,002 0,001 0,001 0,001 0,001 Mean 0,129 0,164 0,142 0,102 0,259 0,122 0,107 0,086 0,091 Bias 0,002 0,006 -0,001 0,003 0,002 -0,002 -0,002 -0,003 SE-Bias 0,002 0,003 0,002 0,002 0,002 0,002 0,002 0,002 0,002 105/PL KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - CLCT NTQL CCTC MTPL KTTN DDDN DDDN DDDN DDDN DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT DGDT DGDT DGDT DGDT BCTT BCTT BCTT BCTT YTCT YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL 0,044 0,065 0,050 0,047 0,057 0,029 0,031 0,028 0,041 0,036 0,010 0,027 0,026 0,025 0,018 0,019 0,023 0,025 0,012 0,029 0,040 0,030 0,024 0,020 0,021 0,030 0,011 0,031 0,030 0,037 0,012 0,032 0,032 0,038 0,013 0,031 0,030 0,039 0,013 0,033 0,031 0,038 0,014 0,030 0,035 0,039 0,049 0,051 0,044 0,001 0,002 0,002 0,001 0,002 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,002 0,002 0,001 0,098 0,162 0,131 0,109 0,378 0,840 0,883 0,836 0,714 0,760 0,932 0,880 0,870 0,828 0,908 0,876 0,863 0,838 0,947 0,866 0,800 0,799 0,873 0,890 0,861 0,759 0,945 0,842 0,806 0,770 0,948 0,841 0,796 0,771 0,939 0,836 0,803 0,758 0,941 0,833 0,779 0,751 0,929 0,833 0,795 0,743 0,890 0,820 0,883 -0,004 -0,002 0,002 0,002 -0,002 -0,002 0,001 -0,004 -0,002 0 -0,003 -0,001 0,001 0,001 -0,001 0 -0,004 -0,001 0,001 -0,001 0,001 -0,001 0,001 -0,002 0,001 0,001 0,001 0,001 0 -0,003 0 -0,005 0,001 -0,001 -0,001 -0,002 -0,001 0,002 0,003 0,002 0,002 0,003 0,001 0,001 0,001 0,002 0,002 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,002 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,001 0,002 0,001 0,001 0,001 0,002 0,001 0,001 0,001 0,002 0,001 0,001 0,001 0,002 0,001 0,001 0,002 0,002 0,002 0,002 0,002 106/PL NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < < < < < < < < < < < < < < < - NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD HQHD HQHD HQHD HQHD HQHD HQHD 0,051 0,024 0,033 0,033 0,036 0,036 0,040 0,052 0,063 0,012 0,028 0,035 0,034 0,036 0,038 0,051 0,056 0,054 0,053 0,055 0,002 0,001 0,001 0,001 0,001 0,001 0,001 0,002 0,002 0,001 0,001 0,001 0,001 0,001 0,002 0,002 0,002 0,002 0,002 0,827 0,836 0,740 0,742 0,730 0,846 0,791 0,700 0,648 0,933 0,846 0,770 0,776 0,805 0,770 0,549 0,540 0,544 0,540 0,521 -0,003 0,002 0,001 -0,001 -0,001 -0,008 0,005 -0,007 -0,002 -0,001 -0,002 0,002 0,001 0 0,002 0,002 0,001 0,001 0,001 0,002 0,002 0,002 0,002 0,003 0,001 0,001 0,002 0,002 0,002 0,002 0,002 0,002 0,002 0,002 0,002 107/PL 10: P CMIN Model Default model Saturated model Independence model NPAR 250 3160 79 CMIN 3267,048 37091,807 DF 2910 3081 P CMIN/DF 1,123 12,039 RMR 0,783 0,790 GFI 0,977 0,234 AGFI 0,94 PGFI 0,931 0,214 0,228 NFI Delta1 0,941 RFI rho1 0,908 TLI rho2 0,945 IFI Delta2 0,979 RMSEA 0,026 0,170 LO 90 0,025 0,168 HI 90 0,028 0,171 PCLOSE 0 RMR, GFI Model Default model Saturated model Independence model Baseline Comparisons Model Default model Saturated model Independence model CFI 0,976 RMSEA Model Default model Independence model Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN < < < < < < < < < < < < < < - DDDN HTKT PQQL DTCP TDKT DTTT DGDT BCTT YTCT CLCT NTQL CCTC MTPL CLCT_x_MDCT Estimate 0,002 0,046 0,136 0,306 0,094 0,061 0,086 0,040 0,076 0,001 0,763 0,038 0,005 0,005 S.E 0,011 0,020 0,017 0,025 0,016 0,013 0,013 0,013 0,013 0,013 0,032 0,015 0,019 0,003 C.R 0,218 2,331 8,080 12,472 6,083 4,784 6,697 3,011 5,661 0,074 24,005 2,514 0,240 1,810 P 0,027 0,020 *** *** *** *** *** 0,003 *** 0,041 *** 0,012 0,010 0,030 Label 108/PL KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - YTCT_x_MDCT CCTC_x_QMDN PQQL_x_QMDN DTTT_x_KTDL DTCP_x_KTDL BCTT_x_KTDL DGDT_x_KTDL NTQL_x_MDNT HTKT_x_MDNT TDKT_x_MDNT QMDN_mean KTDL_mean MDNT_mean MDCT_mean KTTN DDDN DDDN DDDN DDDN DDDN HTKT HTKT HTKT HTKT PQQL PQQL PQQL PQQL DTCP DTCP DTCP DTCP TDKT TDKT TDKT TDKT DTTT DTTT DTTT DTTT DGDT DGDT DGDT DGDT BCTT BCTT BCTT BCTT YTCT 0,029 0,021 0,031 0,020 0,073 0,009 0,022 0,066 0,012 0,024 0,166 1,390 0,150 0,152 0,227 1,031 0,908 0,912 0,931 0,951 0,930 0,857 1,065 0,985 1,088 0,904 0,917 0,892 0,911 0,957 0,868 0,905 0,864 0,782 0,900 0,843 0,776 0,901 0,873 0,778 0,002 0,002 0,003 0,003 0,004 0,003 0,003 0,004 0,003 0,003 0,010 0,024 0,015 0,014 0,025 12,682 10,491 12,402 7,602 16,688 3,239 8,019 18,862 4,049 8,761 16,309 56,845 10,003 10,926 8,951 *** *** *** *** *** 0,001 *** *** *** *** *** *** *** *** *** 0,048 0,046 0,058 0,054 21,417 19,767 15,843 17,239 *** *** *** *** 0,035 0,035 0,036 27,420 26,521 23,791 *** *** *** 0,042 0,040 0,047 25,152 24,492 22,931 *** *** *** 0,034 0,041 0,040 26,436 22,209 22,426 *** *** *** 0,038 0,043 0,048 23,667 22,256 18,062 *** *** *** 0,038 0,040 0,039 23,875 21,812 20,067 *** *** *** 0,038 0,039 0,039 23,849 21,355 20,006 *** *** *** 0,039 0,041 0,040 23,000 21,376 19,253 *** *** *** 109/PL YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < - YTCT YTCT YTCT CLCT CLCT CLCT CLCT NTQL NTQL NTQL NTQL CCTC CCTC CCTC CCTC MTPL MTPL MTPL MTPL KTTN KTTN KTTN KTTN HQHD HQHD HQHD HQHD HQHD HQHD HQHD 0,886 0,836 0,768 0,855 0,845 0,750 0,972 1,001 0,954 0,859 0,838 0,832 1,070 0,973 0,882 0,953 0,828 0,904 0,989 1,002 1,072 1,027 1,015 0,991 0,039 0,042 0,040 22,659 20,055 19,058 *** *** *** 0,039 0,042 0,041 22,015 20,321 18,161 *** *** *** 0,042 0,040 0,043 22,879 24,862 22,260 *** *** *** 0,058 0,056 0,056 14,811 14,993 14,723 *** *** *** 0,068 0,069 0,068 15,822 14,024 13,068 *** *** *** 0,026 0,026 0,027 36,529 31,921 33,432 *** *** *** 0,062 0,090 0,097 0,093 0,093 0,094 15,913 11,194 11,001 11,091 10,871 10,508 *** *** *** *** *** ***