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Một phần của tài liệu (LUẬN văn THẠC sĩ) ảnh hưởng của quản trị vốn luân chuyển lên khả năng sinh lời của công ty (Trang 59)

ROA ACP ICP APP CCC CS AGE LEV FFAR GDPGROW

Mean 22.19587 76.07922 87.40641 164.2575 -0.771883 5.988232 22.48082 47.92943 5.199487 5.755000 Median 19.30612 62.56190 69.39588 138.3718 -0.393143 5.918197 19.00000 49.73268 1.379377 5.605000 Maximum 116.4787 397.2868 453.4080 598.5727 451.0520 11.13168 68.00000 91.12852 59.69659 6.780000 Minimum -14.88179 0.853303 0.000000 6.799829 -376.3274 1.604626 2.000000 3.901205 0.000000 5.030000 Std. Dev. 13.91295 56.73934 74.93225 107.5689 80.14134 1.396681 14.23653 21.07916 8.960340 0.668005 Skewness 1.142030 1.502478 1.489646 1.195490 -0.146214 0.194094 0.697261 -0.138167 2.744804 0.517130 Kurtosis 5.370359 5.895846 5.674875 4.451181 6.265023 3.214459 2.596990 2.042892 11.48905 1.780537 Jarque-Bera 659.1616 1059.454 975.2273 475.8817 653.7084 11.96488 128.1825 60.37202 6217.149 155.5377 Probability 0.000000 0.000000 0.000000 0.000000 0.000000 0.002523 0.000000 0.000000 0.000000 0.000000 Observations 1460 1460 1460 1460 1460 1460 1460 1460 1460 1460 Phụ lục 4: Ma trận tương quan

ROA ACP ICP APP CCC CS AGE LEV FFAR GDPGROW

ROA 1.000000 -0.320944 -0.169503 -0.329002 0.055889 -0.012906 0.092319 -0.341469 -0.024294 0.110843 ACP -0.320944 1.000000 0.213039 0.531245 0.194125 -0.193540 -0.109042 0.080088 0.147105 -0.005005 ICP -0.169503 0.213039 1.000000 0.577476 0.310719 -0.039843 -0.006379 0.211486 -0.068081 -0.015153 APP -0.329002 0.531245 0.577476 1.000000 -0.426182 -0.055214 -0.064573 0.452968 0.054727 -0.041055 CCC 0.055889 0.194125 0.310719 -0.426182 1.000000 -0.100168 0.003508 -0.353549 -0.032964 0.037395 CS -0.012906 -0.193540 -0.039843 -0.055214 -0.100168 1.000000 0.032380 0.341181 0.067662 -0.001107 AGE 0.092319 -0.109042 -0.006379 -0.064573 0.003508 0.032380 1.000000 0.041994 -0.065800 -0.023149 LEV -0.341469 0.080088 0.211486 0.452968 -0.353549 0.341181 0.041994 1.000000 -0.203731 -0.012166 FFAR -0.024294 0.147105 -0.068081 0.054727 -0.032964 0.067662 -0.065800 -0.203731 1.000000 -0.001239 GDPGROW 0.110843 -0.005005 -0.015153 -0.041055 0.037395 -0.001107 -0.023149 -0.012166 -0.001239 1.000000

Phụ lục 5: Kết quả hồi quy Mơ hình 1: Mơ hình 1:

Dependent Variable: ROA Method: Panel Least Squares Date: 08/20/09 Time: 00:52 Sample: 2009 2012 Periods included: 4 Cross-sections included: 365

Total panel (balanced) observations: 1460

Variable Coefficient Std. Error t-Statistic Prob. ACP -0.052104 0.008290 -6.285365 0.0000 ICP -0.007924 0.006998 -1.132393 0.2577 APP 0.016826 0.005874 2.864346 0.0043 CS 8.197232 1.050621 7.802272 0.0000 FFAR 0.210538 0.053561 3.930796 0.0001 LEV -0.262819 0.038354 -6.852393 0.0000 GDPGROW 2.913972 0.302996 9.617192 0.0000 AGE 1.232731 0.231282 5.329981 0.0000 C -57.97883 5.603276 -10.34731 0.0000 Effects Specification

Cross-section fixed (dummy variables)

R-squared 0.800497 Mean dependent var 22.19587 Adjusted R-squared 0.732222 S.D. dependent var 13.91295 S.E. of regression 7.199569 Akaike info criterion 7.001863 Sum squared resid 56343.33 Schwarz criterion 8.352377 Log likelihood -4738.360 Hannan-Quinn criter. 7.505659 F-statistic 11.72459 Durbin-Watson stat 1.847151 Prob(F-statistic) 0.000000

Mơ hình 2:

Dependent Variable: ROA Method: Panel Least Squares Date: 08/20/09 Time: 00:27 Sample: 2009 2012 Periods included: 4 Cross-sections included: 365

Total panel (balanced) observations: 1460

Variable Coefficient Std. Error t-Statistic Prob. ACP -0.045882 0.007981 -5.748869 0.0000 CS 7.271061 0.961541 7.561885 0.0000 FFAR 0.209764 0.053535 3.918282 0.0001 LEV -0.199690 0.031058 -6.429680 0.0000 AGE 1.361649 0.223171 6.101370 0.0000 GDPGROW 2.904528 0.303455 9.571521 0.0000 C -56.70046 5.525702 -10.26122 0.0000

Effects Specification Cross-section fixed (dummy variables)

R-squared 0.798979 Mean dependent var 22.19587 Adjusted R-squared 0.730680 S.D. dependent var 13.91295 S.E. of regression 7.220270 Akaike info criterion 7.006704 Sum squared resid 56772.07 Schwarz criterion 8.349976 Log likelihood -4743.894 Hannan-Quinn criter. 7.507799 F-statistic 11.69824 Durbin-Watson stat 1.842714 Prob(F-statistic) 0.000000

Mơ hình 3

Dependent Variable: ROA Method: Panel Least Squares Date: 08/20/09 Time: 00:40 Sample: 2009 2012 Periods included: 4 Cross-sections included: 365

Total panel (balanced) observations: 1460

Variable Coefficient Std. Error t-Statistic Prob.

ICP 0.004433 0.006248 0.709537 0.4781 CS 9.350695 0.962720 9.712788 0.0000 AGE 1.041299 0.225164 4.624627 0.0000 FFAR 0.220052 0.054487 4.038612 0.0001 GDPGROW 2.769521 0.307454 9.007912 0.0000 LEV -0.223095 0.032190 -6.930490 0.0000 C -63.98493 5.551697 -11.52529 0.0000 Effects Specification Cross-section fixed (dummy variables)

R-squared 0.792974 Mean dependent var 22.19587 Adjusted R-squared 0.722635 S.D. dependent var 13.91295 S.E. of regression 7.327319 Akaike info criterion 7.036139 Sum squared resid 58467.98 Schwarz criterion 8.379411 Log likelihood -4765.382 Hannan-Quinn criter. 7.537234 F-statistic 11.27355 Durbin-Watson stat 1.812971 Prob(F-statistic) 0.000000

Mơ hình 4

Dependent Variable: ROA Method: Panel Least Squares Date: 08/20/09 Time: 00:45 Sample: 2009 2012 Periods included: 4 Cross-sections included: 365

Variable Coefficient Std. Error t-Statistic Prob. APP 0.007149 0.005148 1.388710 0.1652 AGE 0.977530 0.231007 4.231609 0.0000 FFAR 0.220054 0.054324 4.050810 0.0001 GDPGROW 2.768611 0.307050 9.016820 0.0000 LEV -0.249722 0.038810 -6.434560 0.0000 CS 9.802691 1.032462 9.494484 0.0000 C -64.76334 5.570802 -11.62550 0.0000 Effects Specification

Cross-section fixed (dummy variables)

R-squared 0.793245 Mean dependent var 22.19587 Adjusted R-squared 0.722997 S.D. dependent var 13.91295 S.E. of regression 7.322532 Akaike info criterion 7.034832 Sum squared resid 58391.61 Schwarz criterion 8.378104 Log likelihood -4764.427 Hannan-Quinn criter. 7.535926 F-statistic 11.29215 Durbin-Watson stat 1.812672 Prob(F-statistic) 0.000000

Mô hình 5

Dependent Variable: ROA Method: Panel Least Squares Date: 08/20/09 Time: 00:49 Sample: 2009 2012 Periods included: 4 Cross-sections included: 365

Total panel (balanced) observations: 1460

Variable Coefficient Std. Error t-Statistic Prob. CCC -0.022614 0.005097 -4.436410 0.0000 CS 9.252425 0.910365 10.16342 0.0000 FFAR 0.207454 0.053885 3.849970 0.0001 GDPGROW 2.856622 0.304990 9.366278 0.0000 AGE 1.075086 0.218759 4.914486 0.0000 LEV -0.283137 0.034382 -8.235024 0.0000 C -61.34399 5.454236 -11.24704 0.0000 Effects Specification Cross-section fixed (dummy variables)

R-squared 0.796555 Mean dependent var 22.19587 Adjusted R-squared 0.727433 S.D. dependent var 13.91295 S.E. of regression 7.263668 Akaike info criterion 7.018689 Sum squared resid 57456.59 Schwarz criterion 8.361961 Log likelihood -4752.643 Hannan-Quinn criter. 7.519784 F-statistic 11.52381 Durbin-Watson stat 1.834322 Prob(F-statistic) 0.000000

Phụ lục 6: Kết quả kiểm định hồi quy dữ liệu bảng theo phương pháp mơ hình

ảnh hưởng cố định (Fixed Effect Model, FEM)

Mơ hình 1

Redundant Fixed Effects Tests Equation: EQ011T

Test cross-section fixed effects

Effects Test Statistic d.f. Prob.

Cross-section F 8.591159 (364,1087) 0.0000

Cross-section Chi-square 1978.349462 364 0.0000

Mơ hình 2

Redundant Fixed Effects Tests Equation: EQ021T

Test cross-section fixed effects

Effects Test Statistic d.f. Prob.

Cross-section F 8.543179 (364,1089) 0.0000

Cross-section Chi-square 1970.298022 364 0.0000

Mơ hình 3

Redundant Fixed Effects Tests Equation: EQ031T

Test cross-section fixed effects

Effects Test Statistic d.f. Prob.

Cross-section F 9.001047 (364,1089) 0.0000

Cross-section Chi-square 2027.130610 364 0.0000

Mơ hình 4

Redundant Fixed Effects Tests Equation: EQ041T

Test cross-section fixed effects

Effects Test Statistic d.f. Prob.

Cross-section F 8.834386 (364,1089) 0.0000

Mơ hình 5

Redundant Fixed Effects Tests Equation: EQ051T

Test cross-section fixed effects

Effects Test Statistic d.f. Prob.

Cross-section F 9.196101 (364,1089) 0.0000

Cross-section Chi-square 2050.685444 364 0.0000

Phụ lục 7: Kết quả kiểm định hồi quy dữ liệu bảng theo phương pháp mơ hình

ảnh hưởng ngẫu nhiên (Random Effects Model, REM).

Mơ hình 1

Correlated Random Effects - Hausman Test Equation: EQ012T

Test cross-section random effects

Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob.

Cross-section random 198.572999 8 0.0000

Mơ hình 2

Correlated Random Effects - Hausman Test Equation: EQ022T

Test cross-section random effects

Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob.

Cross-section random 193.116236 6 0.0000

Mơ hình 3

Equation: EQ032T

Test cross-section random effects

Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob. Cross-section random 201. 363262 6 0.0000

Mơ hình 4

Equation: QE042T

Test cross-section random effects

Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob.

Cross-section random 209.643819 6 0.0000

Mơ hình 5

Correlated Random Effects - Hausman Test Equation: EQ052T

Test cross-section random effects

Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob.

Một phần của tài liệu (LUẬN văn THẠC sĩ) ảnh hưởng của quản trị vốn luân chuyển lên khả năng sinh lời của công ty (Trang 59)

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