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- H2: Infrastructure and technology applications in transport operations (KV)
positively affects cost control in Hanoi road passenger transport enterprises within
the IT environment.
- H3: Cost information systems and Cost classification, cost control policies
positively affects cost control in Hanoi road passenger transport enterprises within
the IT environment. (CS)
- H4: Personnel involved in cost control within the business and the level of
technology acceptance positively affects cost control in Hanoi road passenger
transport enterprises within the IT environment. (CP)
Figure 3. Proposed research Model
Source: Authors
Analysis results: Reliability analysis and testing show that both the independent and
dependent variables meet the criteria for reliability and relevance. Specifically:
Test for Model Suitability and Correlation
The research team conducted Exploratory Factor Analysis (EFA) for both the
independent and dependent variables. The results are as follows:
Table 4. Results of the suitability and correlation test of the EFA analysis model for
independent factors.
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .686
Approx. Chi-Square 3513.174
Bartlett's Test of Sphericity df 300
Sig. .000
Source: From SPSS
The KMO measure has a value of 0.686, satisfying the condition: 0.5 ≤ KMO ≤ 1; the
Bartlett’s test shows a significance level of Sig = 0.000 < 0.005. Therefore, the Exploratory
Factor Analysis (EFA) is suitable for the research data.
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