Factors affecting professional ethics of accountants at small and medium enterprises in Binh Duong province

Business

Business address

139

HP Private Enterprise

Gaming

19/9 Tan Lap Residential Area, Dong Ward

Hoa, Di An Town, Binh Duong Province

140

Private Enterprise Kinh

Gold Business and Diamond Pawn Service II

Unit 4, Lot A, Binh Duong 2 Quarter,

An Binh Ward, Di An Town, Binh Duong Province

141

Kim Quang Gold Shop

26/5 Tay B Hamlet, Dong Hoa Ward, Town

Di An Commune, Binh Duong Province

142

One Thanh Company Limited

The Noble and Prosperous Garden

No. 15, Group 1, Phu Binh Hamlet, An Lap Commune,

Dau Tieng District, Binh Duong Province

143

Chau Sports One Member Company Limited

Long

No. 11, Group 2, Quarter 3, Dau Tieng Town, Dau Tieng District, Binh Duong Province

Positive

144

Duc Thien Petroleum Trading Company Limited

No. 11, Group 2, Quarter 3, Dau Tieng Town, Dau Tieng District, Binh Duong Province

145

Kim Thao Private Enterprise

K2, Phuoc Vinh, Phu Giao District, Binh Duong

Positive

146

Thanh Tin Private Enterprise

Hamlet 5, Thanh Tuyen, Dau Tieng District,

Binh Duong

147

Kim Private Enterprise

Spend

Cho Hamlet, Thanh Tuyen Commune, Dau District

Voice, Binh Duong Province

148

Kim Hoang Gold Shop Private Enterprise

No. 11, Group 2, Quarter 3, Dau Tieng Town, Dau Tieng District, Binh Duong Province

Positive

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Appendix 9: DATA PROCESSING RESULTS USING SPSS 20.0

Statistics

Sex

Valid	238
Missing	0
Mean		1.66
Median		2.00
Std. Deviation		.476
Minimum		1
Maximum		2
Sum		394
Percentiles	25	1.00
	50	2.00
	75	2.00

Sex

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Male	82	34.5	34.5	34.5
	Female	156	65.5	65.5	100.0
	Total	238	100.0	100.0

Statistics

Religion

Valid	238
Missing	0
Mean		1.87
Median		2.00
Std. Deviation		.333
Minimum		1
Maximum		2
Sum		446
Percentiles	25	2.00
	50	2.00
	75	2.00

Religion

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Have	30	12.6	12.6	12.6
	Are not	208	87.4	87.4	100.0
	Total	238	100.0	100.0

Statistics

Education level

Valid	238
Missing	0
Mean		2.38
Median		2.00
Std. Deviation		.693
Minimum		1
Maximum		4
Sum		566
Percentiles	25	2.00
	50	2.00
	75	3.00

Education level

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Intermediate	22	9.2	9.2	9.2
	College	111	46.6	46.6	55.9
	University	98	41.2	41.2	97.1
	Postgraduate	7	2.9	2.9	100.0
	Total	238	100.0	100.0

Statistics

Age

Valid	238
Missing	0
Mean		2.05
Median		2.00
Std. Deviation		.901
Minimum		1
Maximum		5
Sum		489
Percentiles	25	1.00
	50	2.00
	75	3.00

Age

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Under 25	68	28.6	28.6	28.6
	25 - 35	108	45.4	45.4	73.9
	36 - 45	46	19.3	19.3	93.3
	46 - 55	13	5.5	5.5	98.7
	Over 55	3	1.3	1.3	100.0
	Total	238	100.0	100.0

Statistics

Years of service

Valid	238
Missing	0
Mean		1.76
Median		2.00
Std. Deviation		.735
Minimum		1
Maximum		4
Sum		418
Percentiles	25	1.00
	50	2.00
	75	2.00

Years of service

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Under 5 years	95	39.9	39.9	39.9
	5 - under 10 years	111	46.6	46.6	86.6
	10 - under 15 years	27	11.3	11.3	97.9
	Over 15 years	5	2.1	2.1	100.0
	Total	238	100.0	100.0

Job position

Valid	238
Missing	0
Mean		1.21
Median		1.00
Std. Deviation		.405
Minimum		1
Maximum		2
Sum		287
Percentiles	25	1.00
	50	1.00
	75	1.00

Job position

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Staff	189	79.4	79.4	79.4
	Manage	49	20.6	20.6	100.0
	Total	238	100.0	100.0

Income

Valid	238
Missing	0
Mean		2.24
Median		2.00
Std. Deviation		.549
Minimum		1
Maximum		4
Sum		533
Percentiles	25	2.00
	50	2.00
	75	2.00

Income

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Under 5 million	6	2.5	2.5	2.5
	5 - under 7 million	177	74.4	74.4	76.9
	7 - under 10 million	47	19.7	19.7	96.6
	Over 10 million	8	3.4	3.4	100.0
	Total	238	100.0	100.0

Statistics

MN1	MN2	MN3	MN4
N	Valid	238	238	238	238
N	Missing	0	0	0	0
Mean		3.64	3.66	3.71	3.77
Median		4.00	4.00	4.00	4.00
Std. Deviation		1,352	1,241	1,267	1,247
Minimum		1	1	1	1
Maximum		5	5	5	5
Sum		866	872	884	897
Percentiles	25	2.00	3.00	3.00	3.00
	50	4.00	4.00	4.00	4.00
	75	5.00	5.00	5.00	5.00

MN1

Frequency	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	25	10.5	10.5	10.5
	Disagree	35	14.7	14.7	25.2
	No comment	20	8.4	8.4	33.6
	Agree	79	33.2	33.2	66.8
	Totally agree	79	33.2	33.2	100.0
	Total	238	100.0	100.0

MN2

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Totally disagree	20	8.4	8.4	8.4
	Disagree	27	11.3	11.3	19.7
	No comment	35	14.7	14.7	34.5
	Agree	87	36.6	36.6	71.0
	Totally agree	69	29.0	29.0	100.0
	Total	238	100.0	100.0

MN3

Frequency	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	19	8.0	8.0	8.0
	Disagree	31	13.0	13.0	21.0
	No comment	27	11.3	11.3	32.4
	Agree	83	34.9	34.9	67.2
	Totally agree	78	32.8	32.8	100.0
	Total	238	100.0	100.0

MN4

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Totally disagree	17	7.1	7.1	7.1
	Disagree	30	12.6	12.6	19.7
	No comment	26	10.9	10.9	30.7
	Agree	83	34.9	34.9	65.5
	Totally agree	82	34.5	34.5	100.0
	Total	238	100.0	100.0

Statistics

HV1	HV2	HV3
N	Valid	238	238	238
N	Missing	0	0	0
Mean		3.61	3.68	3.58
Median		4.00	4.00	4.00
Std. Deviation		1,287	1,233	1,269
Minimum		1	1	1
Maximum		5	5	5
Sum		859	875	853
Percentiles	25	2.00	3.00	2.00
	50	4.00	4.00	4.00
	75	5.00	5.00	5.00

HV1

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	16	6.7	6.7	6.7
	Disagree	46	19.3	19.3	26.1
	No comment	27	11.3	11.3	37.4
	Agree	75	31.5	31.5	68.9
	Totally agree	74	31.1	31.1	100.0
	Total	238	100.0	100.0

HV2

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	16	6.7	6.7	6.7
	Disagree	34	14.3	14.3	21.0
	No comment	33	13.9	13.9	34.9
	Agree	83	34.9	34.9	69.7
	Totally agree	72	30.3	30.3	100.0
	Total	238	100.0	100.0

HV3

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	18	7.6	7.6	7.6
	Disagree	43	18.1	18.1	25.6
	No comment	24	10.1	10.1	35.7
	Agree	88	37.0	37.0	72.7
	Totally agree	65	27.3	27.3	100.0
	Total	238	100.0	100.0

Statistics

TN1	TN2	TN3	TN4
N	Valid	238	238	238	238
N	Missing	0	0	0	0
Mean		3.69	3.84	3.50	3.54
Median		4.00	4.00	4.00	4.00
Std. Deviation		1,181	1,234	1,269	1,288
Minimum		1	1	1	1
Maximum		5	5	5	5
Sum		879	913	832	842
Percentiles	25	3.00	3.00	3.00	3.00
	50	4.00	4.00	4.00	4.00
	75	5.00	5.00	4.00	5.00

TN1

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	17	7.1	7.1	7.1
	Disagree	27	11.3	11.3	18.5
	No comment	30	12.6	12.6	31.1
	Agree	102	42.9	42.9	73.9
	Totally agree	62	26.1	26.1	100.0
	Total	238	100.0	100.0

TN2

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Totally disagree	15	6.3	6.3	6.3
	Disagree	29	12.2	12.2	18.5
	No comment	26	10.9	10.9	29.4
	Agree	78	32.8	32.8	62.2
	Totally agree	90	37.8	37.8	100.0
	Total	238	100.0	100.0

TN3

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	26	10.9	10.9	10.9
	Disagree	29	12.2	12.2	23.1
	No comment	38	16.0	16.0	39.1
	Agree	91	38.2	38.2	77.3
	Totally agree	54	22.7	22.7	100.0
	Total	238	100.0	100.0

TN4

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	22	9.2	9.2	9.2
	Disagree	36	15.1	15.1	24.4
	No comment	37	15.5	15.5	39.9
	Agree	78	32.8	32.8	72.7
	Totally agree	65	27.3	27.3	100.0
	Total	238	100.0	100.0

Statistics

PL1	PL2	PL3	PL4
N	Valid	238	238	238	238
N	Missing	0	0	0	0
Mean		3.79	3.88	3.83	3.81
Median		4.00	4.00	4.00	4.00
Std. Deviation		1,142	1,235	1.105	1,159
Minimum		1	1	1	1
Maximum		5	5	5	5
Sum		903	923	912	907
Percentiles	25	3.00	3.00	3.00	3.00
	50	4.00	4.00	4.00	4.00
	75	5.00	5.00	5.00	5.00

PL1

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	14	5.9	5.9	5.9
	Disagree	26	10.9	10.9	16.8
	No comment	22	9.2	9.2	26.1
	Agree	109	45.8	45.8	71.8
	Totally agree	67	28.2	28.2	100.0
	Total	238	100.0	100.0

PL2

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	18	7.6	7.6	7.6
	Disagree	21	8.8	8.8	16.4
	No comment	26	10.9	10.9	27.3
	Agree	80	33.6	33.6	60.9
	Totally agree	93	39.1	39.1	100.0
	Total	238	100.0	100.0

PL3

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Totally disagree	14	5.9	5.9	5.9
	Disagree	16	6.7	6.7	12.6
	No comment	36	15.1	15.1	27.7
	Agree	102	42.9	42.9	70.6
	Totally agree	70	29.4	29.4	100.0
	Total	238	100.0	100.0

PL4

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	17	7.1	7.1	7.1
	Disagree	20	8.4	8.4	15.5
	No comment	24	10.1	10.1	25.6
	Agree	107	45.0	45.0	70.6
	Totally agree	70	29.4	29.4	100.0
	Total	238	100.0	100.0

Statistics

LV1	LV2	LV3	LV4	LV5	LV6	LV7
N	Valid	238	238	238	238	238	238	238
N	Missing	0	0	0	0	0	0	0
Mean		3.29	3.07	3.78	3.82	3.22	3.10	2.93
Median		3.00	3.00	4.00	4.00	3.00	3.00	3.00
Std. Deviation		1,234	1,417	1,003	1,032	1,210	1,380	1,355
Minimum		1	1	1	1	1	1	1
Maximum		5	5	5	5	5	5	5
Sum		783	731	900	910	767	738	698
Percentiles	25	2.00	2.00	3.00	3.00	2.00	2.00	2.00
	50	3.00	3.00	4.00	4.00	3.00	3.00	3.00
	75	4.00	4.00	5.00	5.00	4.00	4.00	4.00

LV1

Frequency Cy	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	12	5.0	5.0	5.0
	Disagree	68	28.6	28.6	33.6
	No comment	49	20.6	20.6	54.2
	Agree	57	23.9	23.9	78.2
	Totally agree	52	21.8	21.8	100.0
	Total	238	100.0	100.0

LV2

Frequency	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	42	17.6	17.6	17.6
	Disagree	59	24.8	24.8	42.4
	No comment	22	9.2	9.2	51.7
	Agree	70	29.4	29.4	81.1
	Totally agree	45	18.9	18.9	100.0
	Total	238	100.0	100.0

LV3

Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Totally disagree	3	1.3	1.3	1.3
	Disagree	30	12.6	12.6	13.9
	No comment	43	18.1	18.1	31.9
	Agree	102	42.9	42.9	74.8
	Totally agree	60	25.2	25.2	100.0
	Total	238	100.0	100.0

LV4

Frequency	Percent	Valid Percent	cumulative Percent
Valid	Totally disagree	9	3.8	3.8	3.8
	Disagree	16	6.7	6.7	10.5
	No comment	49	20.6	20.6	31.1
	Agree	98	41.2	41.2	72.3
	Totally agree	66	27.7	27.7	100.0
	Total	238	100.0	100.0

Factors affecting professional ethics of accountants at small and medium enterprises in Binh Duong province - 20

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