CHAPTER III : Results and Discussion

Results and Discussion

Table 3.1

Frequency and Percentage Distribution According to the Gender of the Respondents

Job Position Frequency Percentage (%)

Accounting Officer 18 60

Finance 4 13.3

Manager 8 26.7

Table 3.2

Frequency and Percentage Distribution According to the Age of the Respondents

Years of Operation Frequency Percentage (%)

5-10 18 60

11-15 3 10

16-20 3 10

21-25 3 10
 26-30 3 10

Others 0 0

Total 30 100

Table 3.4

Mean and Standard Deviation Interpretation for Accounting Knowledge

N M SD

Debt Management 30 3.35 .375

Table 3.5

Mean and Standard Deviation Interpretation for Financial Reporting

N M SD

Financial 30 3.43 .387

Performance
Table 3.8

One-way Analysis of Variance of Debt Management and Job Position of the Respondents

Source df SS MS F p

Between Groups 2 .419 .209 1.545 .231

Within Groups 27 3.656 .135

Total 29 4.075

Table 3.9

One-way Analysis of Variance of Debt Management and Years of Operation of the Respondents

Source df SS MS F p

Between Groups 4 .704 .176 1.304 .295

Within Groups 25 3.371 .135

Total 29 4.075
Table 3.11

One-way Analysis of Variance of Financial Performance and Job Position of the Respondents

Source df SS MS F p

Between Groups 2 1.079 .540 4.462 .021

Within Groups 27 3.265 .121

Total 29 4.345

Tukey result
Table 3.12

One-way Analysis of Variance of Financial Performance and Years of Operation of the

Respondents

Source df SS MS F p

Between Groups 4 .661 .165 1.121 .369

Within Groups 25 3.684 .147

Total 29 4.345

Table 3.13

Pearson Product Moment Correlation table for Accounting Knowledge and Financial Reporting

Variable Statistical Treatment Financial Performance

Pearson Correlation .711***

Debt Management Sig. .000

N 30