View of Code of Ethics of Accounting Profession: Perspective of CPAs and TAs in Thailand

Code of Ethics of Accounting Profession: Perspective of CPAs and TAs in Thailand

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* Assistant Professor, Business Administration Department, Rajamangala University of Technology Isan, Sakon-Nakhon Campus

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2 Lecturer, Business Administration Department, Rajamangala University of Technology Isan, Sakon-Nakhon Campus

Abstract

The objective of this research is to study the difference of code of ethics of accounting profession of Certified Public Accountants (CPAs) and Tax Auditors (TAs) in Thailand. The data were collected from 392 questionnaires and t-test analysis was used for analyzing the hypothesis testing. The results were indicated that the difference of confidentiality dimension and shareholders, partners, the entity of employed dimension between CPAs and TAs.

Keywords: Code of Ethics of Accounting Profession, Certified Public Accountants, Tax Auditors 1. šœÎµ

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3.1.1 —oµœ‡ªµ¤Ãž¦nŠÄ­‡ªµ¤ÁžÈœ°·­¦³‡ªµ¤Áš¸É¥Š›¦¦¤Â¨³‡ªµ¤ŽºÉ°­´˜¥rÁnœ1Ÿ¼ož¦³„°ª·µ¸¡

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ž’·´˜·Šµœš¸É˜œ…µ—‡ªµ¤ÁžÈœ°·­¦³£µ¥Ä˜o„¦°ª·µ¸¡´¸ 3)Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Šž’·´˜·Šµœ—oª¥

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5. ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o™º°®»oœ Ÿ¼oÁžÈœ®»oœ­nªœ »‡‡¨®¦º°

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„µ¦ž’·´˜·Šµœ‹¦·Š ÁžÈœ˜oœ

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‡ªµ¤¦¼o˜µ¤¤µ˜¦“µœª·µ¸¡ ª·›¸ž’·´˜· „‘®¤µ¥š¸ÉÁ„¸É¥ª…o°Š ‡ªµ¤ÎµœµÂ¨³ž¦³­„µ¦–ršµŠª·µ¸¡—oª¥‡ªµ¤¤¸­˜·

Á°µÄ‹Ä­n°¥nµŠÁ˜È¤‡ªµ¤­µ¤µ¦™Â¨³¦³¤´—¦³ª´Š¦°‡° 2) Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Šž¦³„°ª·µ¸¡ ×¥¤¸

‡ªµ¤­µ¤µ¦™Á¡¸¥Š¡°š¸É‹³ž’·´˜·ŠµœÄ®o­ÎµÁ¦È‹Å—o 3) Ÿ¼ož¦³„°ª·µ¸¡´¸ ˜o°Š«¹„¬µ®µ‡ªµ¤¦¼o¨³‡ªµ¤Îµœµ

šµŠª·µ¸¡Á¡·É¤Á˜·¤°¥nµŠ˜n°ÁœºÉ°Š Á¡ºÉ°¡´•œµ‡ªµ¤¦¼o‡ªµ¤­µ¤µ¦™Ä®oš´œ­¤´¥°¥¼nÁ­¤° 4) Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Š

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3.1.4 —oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o¦´¦·„µ¦Ánœ1Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Š¤¸‡ªµ¤¦´Ÿ·—°

˜µ¤„¦°ª·µ¸¡´¸˜n°Ÿ¼o¦´¦·„µ¦2Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Šž’·´˜·Šµœ˜µ¤„¦°ª·µ¸¡´¸ Á¡ºÉ°Ä®oÁ„·—

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3.1.5 —oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o™º°®»oœŸ¼oÁžÈœ®»oœ­nªœ»‡‡¨®¦º°œ·˜·»‡‡¨š¸ÉŸ¼ož¦³„°ª·µ¸¡´¸

ž’·´˜·®œoµš¸ÉÄ®oÁnœ1Ÿ¼ož¦³„°ª·µ¸¡´¸˜o°Šž’·´˜·˜µ¤‹¦·¥›¦¦¤šµŠ›»¦„·‹…°Š°Š‡r„¦š¸É˜œ­´Š„´—

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3.4 ­¤¤»˜·“µœ„µ¦ª·‹´¥:

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H1a: ‹¦¦¥µ¦¦–ª·µ¸¡´¸—oµœ‡ªµ¤Ãž¦nŠÄ­‡ªµ¤ÁžÈœ°·­¦³‡ªµ¤Áš¸É¥Š›¦¦¤Â¨³‡ªµ¤ŽºÉ°­´˜¥r

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H1b: ‹¦¦¥µ¦¦–ª·µ¸¡´¸—oµœ‡ªµ¤¦¼o‡ªµ¤­µ¤µ¦™Â¨³¤µ˜¦“µœÄœ„µ¦ž’·´˜·Šµœ¦³®ªnµŠ

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H1c: ‹¦¦¥µ¦¦–ª·µ¸¡´¸—oµœ„µ¦¦´„¬µ‡ªµ¤¨´¦³®ªnµŠŸ¼o­°´¸¦´°œ»µ˜Â¨³Ÿ¼o­°

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H1d: ‹¦¦¥µ¦¦–ª·µ¸¡´¸—oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o¦´¦·„µ¦¦³®ªnµŠŸ¼o­°´¸¦´°œ»µ˜

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4.3 Á‡¦ºÉ°Š¤º°š¸ÉčoĜ„µ¦«¹„¬µÁžÈœÂ­°™µ¤Á„¸É¥ª„´™µ¤Á„¸É¥ª„´¤»¤¤°Š‹¦¦¥µ¦¦–ª·µ¸¡´¸

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¤µ˜¦µ­nªœž¦³¤µ–‡nµ (Rating Scale) 5 ¦³—´ ŗo„n¤µ„š¸É­»—¤µ„žµœ„¨µŠœo°¥œo°¥š¸É­»— (Likert, 1967) 4.3.1 …´Êœ˜°œ„µ¦­¦oµŠÁ‡¦ºÉ°Š¤º°Â¨³„µ¦˜¦ª‹­°‡»–£µ¡Á‡¦ºÉ°Š¤º° ¤¸…´Êœ˜°œ„µ¦­¦oµŠ—´Šœ¸ Ê 1) «¹„¬µ®¨´„„µ¦ œª‡·— Á°„­µ¦Â¨³Šµœª·‹´¥š¸ÉÁ„¸É¥ª…o°Š„´‹¦¦¥µ¦¦–ª·µ¸¡´¸

2) „ε®œ—„¦°Âœª‡·—Äœ„µ¦«¹„¬µ „ε®œ—ǦŠ­¦oµŠ…°ŠÂ­°™µ¤š¸ÉčoĜ„µ¦«¹„¬µ 3) —εÁœ·œ„µ¦­¦oµŠÂ­°™µ¤Ä®o­°—‡¨o°Š„´Ã‡¦Š­¦oµŠ…°ŠÂ­°™µ¤š¸É„ε®œ—Ūo

4) „µ¦˜¦ª‹­°‡ªµ¤˜¦Š (Validity) …°ŠÂ­°™µ¤ ×¥œÎµÂ­°™µ¤Á­œ°

Ÿ¼oÁ¸É¥ªµ‹Îµœªœ 3 ‡œ Á¡ºÉ°˜¦ª‹­°‡ªµ¤˜¦ŠÁ·ŠÁœº Ê°®µ (Content Validity) „µ¦Äo£µ¬µ (Wording) ¨³

—oµœ°ºÉœÇ š¸ÉŸ¼oÁ¸É¥ªµÁ®Èœ­¤‡ª¦Â„oŅ ‹µ„œ´ÊœŸ¼o«¹„¬µÅ—ož¦´ž¦»ŠÂ„oŅ˜µ¤…o°Á­œ°Âœ³…°ŠŸ¼oÁ¸É¥ªµ

5) „µ¦˜¦ª‹­°‡ªµ¤Áš¸É¥Š (Reliability) …°ŠÂ­°™µ¤ Ÿ¼o«¹„¬µœÎµÂ­°™µ¤š¸É¤¸‡ªµ¤

˜¦ŠÂ¨³ž¦´ž¦»ŠÂ„oŅĮoÁžÈœž¦œ´¥ (Objectivity) ˜µ¤š¸ÉŸ¼oÁ¸É¥ªµÁ­œ°Åªo œÎµÅžš—¨°ŠÄo (Try out) „´­¤µ·„š¸É Ťnčn„¨»n¤˜´ª°¥nµŠ š¸É¤¸¦·š‡¨oµ¥‡¨¹Š„´„¨»n¤˜´ª°¥nµŠ‹Îµœªœ 30 ‡œ ×¥Ÿ¼o­°´¸¦´°œ»µ˜Â¨³Ÿ¼o­°´¸£µ¬¸

°µ„¦‹³˜°Â­°™µ¤‡œ¨³ 1 »— Á¡ºÉ°®µ‡nµ­´¤ž¦³­·š›·Í‡ªµ¤Áš¸É¥Š(Reliability) ץčo­¼˜¦…°Š‡¦°œµ‡

(Cronbach’s Alpha Coefficient) Ž¹ÉŠ‡nµ­´¤ž¦³­·š›r°´¨¢µ‡¦°œµ‡‡ª¦¤¸‡nµÁ„·œ0.7 (Cronbach,1954) ¨³®µ‡nµ

°Îµœµ‹‹ÎµÂœ„Discrimination) ץčo‡nµª·„§˜·‹µ„˜µ¦µŠÁ¡¸¥¦r­´œCritical values for Pearson r) ÁžÈœÁ„–”rĜ

„µ¦Áž¦¸¥Áš¸¥‡nµ°Îµœµ‹‹ÎµÂœ„(š¦Š«´„—·Í£¼­¸°n°œ,2551Ž¹ÉŠ¡ªnµ¤¸‡nµª·„§˜·Ášnµ„´0.164¨³…o°‡Îµ™µ¤š»„…o°

Ĝ˜n¨³—oµœ¤¸‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠ‡³Âœœ¦µ¥…o°„´‡³Âœœ¦ª¤(Item-Total-Correlation) ­¼Š„ªnµ‡nµ ª·„§˜·š»„‡nµœ´ÉœÂ­—Šªnµš»„…o°­µ¤µ¦™‹ÎµÂœ„„¨»n¤Å—o˜µ¤‡»–¨´„¬–³š¸É˜o°Š„µ¦ª´—œ´Éœ„ȇº°‡Îµ™µ¤š»„…o°¤¸‡»–£µ¡

—oµœ°Îµœµ‹‹ÎµÂœ„­µ¤µ¦™œÎµÅžÁ„ȝ¦ª¦ª¤…o°¤¼¨Å—oœ°„‹µ„œ¸ Ê¥´ŠÅ—ošÎµ„µ¦ª·Á‡¦µ³®r°Š‡rž¦³„°Á·Š¥ºœ¥´œ

(Confirmatory Factor Analysis: CFA)Á¡ºÉ°®µConstruct Validity š´ÊŠœ¸ ʇnµFactor Loading ‡ª¦¤¸‡nµÁ„·œ0.40 (Hair et al., (2006) ‹¹Š‹³™º°ªnµÂ­°™µ¤œ´Êœ¤¸‡ªµ¤˜¦ŠÁ·ŠÃ‡¦Š­¦oµŠŽ¹ÉŠ¡ªnµ‡nµFactor Loading ¤¸‡nµ°¥¼n¦³®ªnµŠ

0.51-0.87 ­—ŠÄ®oÁ®ÈœªnµÂ­°™µ¤¤¸‡ªµ¤˜¦ŠÁ·ŠÃ‡¦Š­¦oµŠš´ÊŠœ¸ ʇnµFactor Loading ¨³‡nµCronbach’ Alpha Coefficient ­—ŠÅªoĜ˜µ¦µŠ 1

˜µ¦µŠ1 ­—Š‡nµFactor Loading ¨³‡nµ Cronbach’ Alpha Coefficient

˜´ªÂž¦ Factor Loading Cronbach’ Alpha

Coefficient

‹¦¦¥µ¦¦–ª·µ¸¡´¸:

1. —oµœ‡ªµ¤Ãž¦nŠÄ­‡ªµ¤ÁžÈœ°·­¦³‡ªµ¤Áš¸É¥Š›¦¦¤Â¨³‡ªµ¤

ŽºÉ°­´˜¥r­»‹¦·˜

2. —oµœ‡ªµ¤¦¼o‡ªµ¤­µ¤µ¦™Â¨³¤µ˜¦“µœÄœ„µ¦ž’·´˜·Šµœ

3. —oµœ„µ¦¦´„¬µ‡ªµ¤¨´

4. —oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o¦´¦·„µ¦

5. —oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o™º°®»oœŸ¼oÁžÈœ®»oœ­nªœ»‡‡¨®¦º°

œ·˜·»‡‡¨š¸ÉŸ¼ož¦³„°ª·µ¸¡²

6. —oµœ‡ªµ¤¦´Ÿ·—°˜n°Á¡ºÉ°œ¦nª¤ª·µ¸¡Â¨³‹¦¦¥µ¦¦–

š´ÉªÅž

0.51-0.75

0.74-0.84 0.80-0.87 0.82-0.86 0.74-0.85 0.71-0.82

0.84

0.88 0.80 0.78 0.87 0.87

4.4 „µ¦Á„ȝ¦ª¦ª¤…o°¤¼¨Ÿ¼oª·‹´¥Å—o—εÁœ·œ„µ¦Á„ȝ¦ª¦ª¤…o°¤¼¨ ˜µ¤¨Îµ—´—´Šœ¸ Ê

4.4.1 šÎµ®œ´Š­º°‹µ„Ÿ¼oª·‹´¥™¹ŠŸ¼o­°´¸¦´°œ»µ˜Â¨³Ÿ¼o­°´¸£µ¬¸°µ„¦Á¡ºÉ°…°‡ªµ¤

°œ»Á‡¦µ³®rĜ„µ¦Á„ȝ¦ª¦ª¤…o°¤¼¨

4.4.2 —εÁœ·œ„µ¦­nŠÂ­°™µ¤šµŠÅž¦¬–¸¥r×¥‹nµ®œoµŽ°Š™¹ŠŸ¼o­°´¸¦´°œ»µ˜‹Îµœªœ

1,500 »—¨³‹nµ®œoµŽ°Š™¹ŠŸ¼o­°´¸£µ¬¸°µ„¦‹Îµœªœ1,500 »—ץœŽ°ŠÂ¨³ž·—°µ„¦Â­˜¤žrÁ¡ºÉ°Ä®o­nŠ„¨´

‡ºœ¤µ¥´ŠŸ¼oª·‹´¥

4.4.3 Á¤ºÉ°Å—o¦´Â­°™µ¤„¨´‡ºœšÎµ„µ¦˜¦ª‹­°‡ªµ¤‡¦™oªœÂ¨³‡ªµ¤­¤¼¦–r…°Š

­°™µ¤ ­°™µ¤Œ´Ä—š¸É˜°Å¤n‡¦™º°ªnµÁžÈœÂ­°™µ¤š¸ÉŤn­¤¼¦–rŸ¼oª·‹´¥‹³‡´—°°„

4.4.4 ¤¸„¦³ªœ„µ¦˜·—˜µ¤„µ¦˜°Â­°™µ¤Ÿnµœ„µ¦ÄoÚ¦«´¡šr¨³Ä®o­¦»ž¦µ¥Šµœ

Ÿ¨„µ¦ª·‹´¥ÁžÈœ­·ÉŠ‹¼ŠÄ‹Äœ„µ¦˜°Â­°™µ¤ž¦¸—µÁÈ‡µ¦2539) ×¥¤¸¦µ¥¨³Á°¸¥—…°ŠÂ­°™µ¤­¦»žÅ—o

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Ťnŗož’·´˜·®œoµš¸ÉÁžÈœŸ¼o­°´¸Â¨oª‹Îµœªœ4 »—‹¹ŠÁ®¨º°Â­°™µ¤š¸É­¤¼¦–rš´ÊŠ­· ʜ566 »—‡·—ÁžÈœ¦o°¥¨³ 20.43 ˜nÁœºÉ°Š‹µ„Ÿ¼o˜°Â­°™µ¤ÁžÈœš´ÊŠŸ¼o­°´¸¦´°œ»µ˜Â¨³Ÿ¼o­°´¸£µ¬¸°µ„¦‹Îµœªœ174 »—‹¹Š

˜o°Š˜´—°°„šÎµÄ®oÁ®¨º°Â­°™µ¤š¸É­µ¤µ¦™œÎµÅžª·Á‡¦µ³®r…o°¤¼¨Å—oÁ¡¸¥Š‹Îµœªœ392 »—nŠÁžÈœÂ­°™µ¤

š¸É¤µ‹µ„Ÿ¼o­°´¸¦´°œ»µ˜‹Îµœªœ230»—¨³Â­°™µ¤š¸É¤µ‹µ„Ÿ¼o­°´¸£µ¬¸°µ„¦‹Îµœªœ162»—

4.5 „µ¦ª·Á‡¦µ³®r¨³Âž¨Ÿ¨…o°¤¼¨

4.5.1 „µ¦ª·Á‡¦µ³®r­™·˜·Á·Š¦¦¥µ¥ (Descriptive Statistic Analysis) Á¡ºÉ°¦¦¥µ¥‡»–¨´„¬–³…°Š

„¨»n¤˜´ª°¥nµŠÂ¨³˜´ªÂž¦š¸É«¹„¬µ ×¥„µ¦Â‹„‹Š‡ªµ¤™¸É (Frequency) ¦o°¥¨³ (Percentage)‡nµÁŒ¨¸É¥ (Mean) ¨³

­nªœÁ¸É¥ŠÁœ¤µ˜¦“µœ (Standard Deviation)

4.5.2 ª·Á‡¦µ³®r‡ªµ¤­´¤¡´œ›r¦³®ªnµŠ‹¦¦¥µ¦¦–ª·µ¸¡´¸Ã—¥‡Îµœª–‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r Á¡¸¥¦r­´œ

4.5.3 „µ¦ª·Á‡¦µ³®r­™·˜·Á·Š°oµŠ°·Š (Inferential Statistic Analysis) Á¡ºÉ°®µ‡ªµ¤Â˜„˜nµŠ…°Š

‹¦¦¥µ¦¦–ª·µ¸¡´¸Äœ¤»¤¤°Š…°ŠŸ¼o­°´¸¦´°œ»µ˜Â¨³Ÿ¼o­°´¸£µ¬¸°µ„¦Ã—¥Äo‡nµ­™·˜·t

5. Ÿ¨„µ¦ª·‹´¥Â¨³°£·ž¦µ¥Ÿ¨

…o°¤¼¨š´ÉªÅž…°ŠŸ¼o˜°Â­°™µ¤Äœ˜µ¦µŠ2¡ªnµ­nªœÄ®nÁžÈœÁ¡«®·Š¦³—´„µ¦«¹„¬µ­¼Š„ªnµ

ž¦·µ˜¦¸¤¸°µ¥»¤µ„„ªnµ40 ž¸¤¸ž¦³­„µ¦–r—oµœ„µ¦­°´¸°¥¼n¦³®ªnµŠ6-10 ž¸Â¨³­nªœÄ®nÁžÈœŸ¼o­°´¸

°·­¦³ š´ÊŠœ¸ ÊÁžÈœŸ¼o­°´¸¦´°œ»µ˜¦o°¥¨³58.7 ¨³ÁžÈœŸ¼o­°´¸£µ¬¸°µ„¦¦o°¥¨³ 41.3

˜µ¦µŠ 2 ­—Š…o°¤¼¨š´ÉªÅž…°ŠŸ¼o˜°Â­°™µ¤Ã—¥¦ª¤

¨´„¬–³…°ŠŸ¼o˜°Â­°™µ¤ ‹Îµœªœ‡œ ¦o°¥¨³

Á¡«

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143 249

35.5 63.5

°µ¥»

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¤µ„„ªnµ40 ž¸

150 242

38.3 61.7

¦³—´„µ¦«¹„¬µ ¦³—´ž¦·µ˜¦¸

­¼Š„ªnµ¦³—´ž¦·µ˜¦¸

146 246

72.2 62.8 ĝž¦³„°ª·µ¸¡š¸Éŗo¦´

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

58.7 41.3

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˜Îɵ„ªnµ®¦º°Ášnµ„´5 ž¸

6-10 ž¸

11-15 ž¸

16 ž¸…¹ÊœÅž

71 113 88 120

18.2 28.8 22.4 30.6

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34 70 288

8.7 17.9 73.4

¦ª¤ 392 100

˜µ¦µŠ 3 ­—Š‡nµ­™·˜·t Á¡ºÉ°Áž¦¸¥Áš¸¥‡ªµ¤Â˜„˜nµŠÄœ‹¦¦¥µ¦¦–ª·µ¸¡´¸¦³®ªnµŠŸ¼o­°´¸¦´

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Levene’s Test for Equality of Variances F Sig.

—oµœ‡ªµ¤Ãž¦nŠÄ­²:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.26 4.17

0.43

0.47 1.27 0.25

—oµœ‡ªµ¤¦¼o‡ªµ¤­µ¤µ¦™²:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.43 4.29

0.44

0.46 0.58 0.44

—oµœ„µ¦¦´„¬µ‡ªµ¤¨´:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.43 4.45

0.49

0.52 1.80 0.18

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o¦´¦·„µ¦:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.38 4.40

0.45

0.51 3.81 0.05**

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o™º°®»oœ²:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.27 4.28

0.48

0.55 5.67 0.01***

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Á¡ºÉ°œ¦nª¤ª·µ¸¡²:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.42 4.40

0.53

0.55 1.05 0.30

‹¦¦¥µ¦¦–ª·µ¸¡´¸Ã—¥¦ª¤:

Ÿ¼o­°´¸¦´°œ»µ˜

Ÿ¼o­°´¸£µ¬¸°µ„¦

230 162

4.35 4.33

0.38

0.44 2.98 0.09*

*** œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´0.01, ** œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´0.05, * œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´0.10

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t df Sig. (2-tailed) Mean Difference

—oµœ‡ªµ¤Ãž¦nŠÄ­²:

Equal variance assumed Equal variance not assumed

1.90 1.87

359 299.44

0.58 0.60

0.09 0.09

—oµœ‡ªµ¤¦¼o‡ªµ¤­µ¤µ¦™²:

Equal variance assumed Equal variance not assumed

0.89 0.89

359 311.27

0.36 0.37

0.04 0.04

—oµœ„µ¦¦´„¬µ‡ªµ¤¨´:

Equal variance assumed Equal variance not assumed

-0.41 -0.41

359 307.28

0.67 0.68

-0.02 -0.02

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o¦´¦·„µ¦:

Equal variance assumed Equal variance not assumed

-0.50 -0.49

359 291.61

0.61 0.62

-0.02 -0.02

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Ÿ¼o™º°®»oœ²:

Equal variance assumed Equal variance not assumed

0.16 0.16

359 290.40

0.86 0.87

-0.01 -0.01

—oµœ‡ªµ¤¦´Ÿ·—°˜n°Á¡ºÉ°œ¦nª¤ª·µ¸¡²:

Equal variance assumed Equal variance not assumed

0.34 0.34

359 310.97

0.72 0.73

0.02 0.02

‹¦¦¥µ¦¦–ª·µ¸¡´¸Ã—¥¦ª¤:

Equal variance assumed Equal variance not assumed

0.37 0.36

359 292.97

0.71 0.71

0.01 0.01

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Ÿ¼o­°´¸£µ¬¸°µ„¦(t=0.37; Sig. 0.10)Ťn¤¸‡ªµ¤Â˜„˜nµŠ„´œ°¥nµŠ¤¸œ´¥­Îµ‡´šµŠ­™·˜·Ž¹ÉŠÅ¤nÁžÈœÅž˜µ¤

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