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The Confirmatory Factor Analysis (CFA) on GST compliance research model in Malaysia


Harun, Zubaidah and Zaki, Pakhriazad Hassan and Ismail, Mohd Hasmadi and Awang, Khairil Wahidin (2016) The Confirmatory Factor Analysis (CFA) on GST compliance research model in Malaysia. Imperial Journal of Interdisciplinary Research (IJIR), 2 (4). pp. 758-763. ISSN 2454-1362


The questionnaire was constructed based on four constructs which are knowledge attitude and communication channels as exogenous variables while GST compliance is endogenous variable. The questionnaires were distributed to the wood-based manufacturers throughout seven states in Peninsular Malaysia. 352 valid data was evaluated for the validity and reliability. The ultimate objective of this article is to acquire the best fit of a research instrument for the GST compliance study using structural equation model (SEM) that enable to taking into account the unreliable factors (items) between exogenous and endogenous constructs. The items of the constructs undergo the confirmatory factor analysis (CFA) procedure involve of unidimensionality test, convergent validity, construct validity and discriminant validity. Followed by the measurement of reliability on all items using Cronbach alpha using SPSS and construct reliability (CR) and average variance extracted (AVE) using AMOS. The result revealed the constructs of the research model achieved the validity and reliability for other further analysis in acquiring high accuracy on the prediction outcomes.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Faculty of Forestry
Publisher: Imperial Journal of Interdisciplinary Research (IJIR)
Keywords: AMOS; Attitude; CFA; GST; Compliance; Knowledge; Reliability and Validity
Depositing User: Ms. Nida Hidayati Ghazali
Date Deposited: 22 Nov 2017 10:15
Last Modified: 22 Nov 2017 10:15
URI: http://psasir.upm.edu.my/id/eprint/52957
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