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In this chapter, the author mentioned the research method used in this study to investigate the relationship between factors of the proposed research model. The author also introduced the research process, questionnaire design and data analysis of the thesis.

3.1. RESEARCH DESIGN

In this study, the author chose the quantitative research method to test the suitability of the research model and identify influence level of independent variables on the dependent variable which is customers’ satisfaction on the service of the customs office in Ba Ria – Vung Tau. The proposed research model is shown in Figure 3.1

Figure 3.1 Proposed Research Model Employees’

Attitude

Employees’

professionalism

Information Delivery Infrastructure

Customers’

Satisfaction

Timing

Empathy

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Based on the proposed research model, there are 6 hypotheses in this thesis:

H1: There is a positive relationship between employees’ attitude and customers’

satisfaction

H2: There is a positive relationship between infrastructure and customers’

satisfaction

H3: There is a positive relationship between employees’ professionalism and customers’ satisfaction

H4: There is a positive relationship between information delivery and customers’

satisfaction

H5:There is a positive relationship between timing and customers’ satisfaction H6:There is a positive relationship between empathy and customers’ satisfaction

3.2. RESEARCH PROCESS

The research process consists of 5 steps:

Step 1: Reviewing literature to find the potential factors for the model and the questionnaire. Along with the existing factors and observed variables of the previous studies, the author may add the items or factors deemed suitable for the thesis.

Step 2: Running the pilot test for the proposed questionnaire to check the reliability and correction of the items in the questionnaire. The author adjusts the items based on the results of the pilot test and comes up with the official questionnaire

Step 3: The author runs the EFA test to explore the convergence of the data and thus, identifying the underlying constructs of the data. After the EFA test, the author comes up with the official research framework and hypotheses.

Step 4: The author runs the descriptive statistics to investigate the categories of customers. Then, the author runs the correlation analysis and regression analysis. Through the result of the regression analysis, the author may find the influence of each factor and the relationship between independent variables and dependent variable.

Step 5: The author also runs the ANOVA analysis and T-test to compare the different groups of participants.

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3.3. QUESTIONNAIRE DESIGN

The factors and questionnaire items are drawn from the literature review of studies on customers’ satisfaction of other scholars. To fit the situation in the context of the customs field in Vietnam, the author adds some items deemed suitable in the case of this study. The preliminary questionnaire is put in a pilot test to check the meaningfulness and the reliability of each item. With the Cronbach’s Alpha value and suggestion from participants in the preliminary survey, the author corrects the items and forms the official survey.

In the questionnaire, there are two parts: (1) Part 1: Demographic Information, (2) Part 2: Survey on Customers’ Satisfaction. In the first part of the questionnaire, the author used the nominal scale to categorize the students into groups (gender, age, business types…). In the second part of the questionnaire, the author used 5-point Likert scale to measure the observed variables. (1 – Totally Disagree, 2 – Disagree, 3 – Neutral, 4 – Agree, 5 – Totally Agree). As Likert scale is a type of interval scale, it is possible to collect and analyze the collected data to identify the correlation, and the regression relationship between independent variables and dependent variable.

The content of the second part of the questionnaire is shown in Table 3.1 Table 3.1: Survey on Customers’ Satisfaction

No. Code Description

Infrastructure

1 IF1 The computer network of the customs office is strong enough to receive and process registration data

2 IF2 The customs registration software functions smoothly and stably.

3 IF3 The wifi, newspaper and customs documents are always available at the customs office for people waiting for their turn.

4 IF4 The customs office is clean and comfortable

5 IF5 The office arrangement is convenient for registration 6 IF6 The parking area and waiting room are arranged nicely.

Employees’ Attitude

7 EA1 The employees carefully and patiently guide you to do registration process

8 EA2 The employees care about your demands 20

9 EA3 The employees are polite when communicating with you 10 EA4 The employees understand your problems

Employees’ Professionalism

11 EP1 The employees have good knowledge about the documents related to their profession

12 EP2 The employees treat customers equally 13 EP3 The employees are skillful in using computer

14 EP4 The employees are provided with proper equipment to do their job Information Delivery

15 ID1 You are provided with precise information on registration 16 ID2 You trust the information security of your registration files

17 ID3 All documents related to the registration process are provided to every customer

18 ID4 You can access easily to the related information whenever you need

Timing

19 TM1 You do not have to wait too long until your registration turn 20 TM2 The customs office completes your registration process punctually

as promised

21 TM3 The receipt of registration documents is smooth Customers’ Empathy

22 CE1 The customs office and authorities always listen and learn the needs of businesses

23 CE2 The customs office and authorities are willing to receive complaints, opinions and suggestions from businesses

24 CE3 The customs office and authorities always provide the best conditions for businesses in export – import activities.

25 CE4 The customs office and authorities always offer good advices to businesses in need of consultancy

26 CE5 The customs office and authorities know and understand the needs of businesses

Customers’ Satisfaction

27 CS1 The business is satisfied with the consultancy and support of the 21

customs office upon the customs law

28 CS2 The business is satisfied with the way the customs office handle the problems related to the customs law

29 CS3 The business is satisfied with the service quality of the customs office during the registration time.

3.4. SAMPLING DESIGN

The official survey is conducted on customers who are businesses coming to the customs office of Ba Ria – Vung Tau to register the tax process. There are 150 participants in the study. The sampling method is the convenient sampling as it saves time and cost for the author. The questionnaires are given directly to representatives of businesses who come to the office to register for the tax process.

3.5. DATA ANALYSIS

After collecting data, the author analyzed them using the statistical software SPSS version 20. The analytical tools include reliability test, EFA test, descriptive statistics, regression analysis, ANOVA and T-test.

3.5.1 RELIABILITY TEST

Testing the reliability of the scale was assessed by coefficient Cronbach's alpha (Cronbach, 1951): Cronbach's alpha (α) is the coefficient of reliability used to test scale measuring correlations of observed variables. The purpose of this test is to investigate the reliability of the items in the scale. Variables with the item-total correlation less than 0.3 will be removed and only variables with the item-total correlation higher than 0.65 are chosen. Though there are researchers require the correlation higher than 0.8, however, if the concepts are new to respondents, it is acceptable to have Cronbach’s Alpha value higher than 0.6 (Nunnally, 1978; Peterson, 1994; Slater, 1995).

3.5.2. EXPLORATORY FACTOR ANALYSIS (EFA)

After running Cronbach’s Alpha test, the EFA test is used to reduce the number of items. This method is useful for identifying the groups of variables and exploring the relationship between variables. There are several values needed to look at in the EFA test.

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Factor Loadings is the correlation coefficient between variables and factors. System load factor of greater than 0.3 is said to be consistent with a larger sample size of 150 observations.

Bartlett’s Test of Sphericity: The test is used to test the null hypothesis H0. The Barlett’s Test has significant value lower than 0.05, the null hypothesis is rejected.

KMO (Kaiser-Meyer – Olkin) value: The KMO value should range from 0.5 to 1. If it is lower than 0.5, the factor analysis is no longer suitable.

Cumulative of variance is the variance percentage was explained by all the factors.

Criteria for acceptance factor analysis with cumulative variance greater than 50% with Eigenvalue must be greater than 1.

Rotated component matrix: Variables that have factor loading value lower than 0.45 will be removed. The study used the principle components method that requires the factor loading higher than 0.45 to fit the model.

3.5.3 REGRESSION ANALYSIS

After analyzing the factors exploring EFA, the multiple regression analysis will be ran to investigate the relationship between the independent constructs and the dependent construct. The regression analysis also provides information on the influence level of each independent construct on the dependent factor. The formula of the regression is:

In which:

SAT: Customers’ satisfaction

F = {F1, ...,Fj}: The variable scale factors affect the SAT β = {β0, ..., βj}: regression coefficient impact on SAT ei: error

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