48
CL = 0.607 BM + 0.327 QT + 0.143 SS
Standard residual calibration:
The results from
the P-P plot plot show that the surrounding
dispersion points are expected. It also shows
that the standard distribution of residuals is
not violated. The result from the histogram of
normalized residuals is shaped as bell curve, ie
the standard distribution. On the other hand, the
mean value is -2.69E -17 ie approximately equal to
zero and the standard deviation Std.Dev. = 0.976
is close to 1. The results show that the residuals
are the unmistakable residuals and the optimal
regression model.
Assay assumes the variance of the error
(remainder)
constant. Based on the results of this study, the
scatter graph between the standardized residuals
and the normalized predictions from the linear
regression model showed that the residuals
were normalized and the normalized random
predictive values. This means that the variance of
the remainder is constant and accepts the multiple
regression model.
Recommendation
Based on the results of the study, the authors
noted that firms should pay attention to
accounting apparatus, corporate management
and accounting books.
With regard to the accounting apparatus,
attention should be paid to the training and
retraining of the accounting profession, enhancing
the sense of responsibility of each person
participating in the accounting work and creating
conditions for the accountant. Participating in
professional training updates, when additional
policies change because people are the most
important factor to ensure the quality of
accounting results. Accountants must enter into
a labor contract with the business to comply with
and enforce the obligation to collect, process and
disclose information. Enterprises should invest
in information technology in the organization of
accounting work, help improve the stage from
information collection, processing as well as make
and publish information to outside quickly...
For corporate management, it is necessary to
develop the leadership capacity of the manager
in seeking out the strategy and direction, thereby
building the core value for the business. Business
owners need to be self-motivated to set the goal
of stable, long-term development and prestige
brand of the enterprise on the first. This idea will
affect the compliance with the law on accounting,
which will have the right direction, the direction
of the staff to perform accurately, full of work and
always obey the regulations of the State.
Enterprises should open accounting books in
accordance with the current accounting regime
in order to ensure that all accounting vouchers
are accounted for and recorded in accounting
books. The recording, monitoring and checking
of books must be done regularly, in a timely and
accurate manner, avoiding the work done at the
end of the month, influencing the progress of
data comparison, passed for subsequent months.
As most small and micro enterprises tend to hire
accounting services instead of self-organization.
This problem, although professional and cost
saving, but accounting information is not timely
response because this type of accounting usually
receive documents at the end of the period,
financial information is only now. The data in the
report is not really useful to the user. In addition
to accounting outsourcing, there is a lack of legal
liability between bookkeepers and businesses.
Therefore, the book keeping and accounting
entries in the enterprise must be clearly assigned
or have a binding contract of responsibility.
In addition, when the business organizes the
accounting system should pay attention to the
size and type of business.
References:
1. Ahmad Al-Hiyari & ctg (2013), Factors that Affect Accounting
Information System Implementation and Accounting Information
Quality: A Survey in University Utara Malaysia, American Journal of
Economics, 3(1): 27-31;
2. Nguyen Dinh Tho (2011), Research methodology in business, Social
Labor Publishing House, Hanoi;
3. Jouini Fathi (2013), The Determinants of the Quality of Financial
Information Disclosed by French Listed Companies, management
studies, University of Rome, 22 (4), 400 – 417;
4. Pham Quoc Thuan (2016), Factors affecting the quality of financial
report information in enterprises in Vietnam, PhD thesis, Ho Chi Minh
City University of Economics;
5. Vo Van Nhi and Tran Thi Thanh Hai (2013), Some comments on the
quality of financial statements of SMEs in Vietnam, Journal of Economics
and Technology; No. 02 - 06/2013.
