| Characteristics | Elements of Characteristics | Frequency | Percent |
| Gender | Male | 29 | 63.0 |
| Female | 17 | 37.0 | |
| Total | 46 | 100.0 | |
| Age | 21 - 30 years | 14 | 30.4 |
| 31 - 40 years | 15 | 32.6 | |
| 41 - 50 years | 15 | 32.6 | |
| More Than 50 years | 2 | 4.3 | |
| Total | 46 | 100.0 | |
| Level of Education | Diploma | 3 | 6.5 |
| Higher Diploma | 10 | 21.7 | |
| Bachelor | 28 | 60.9 | |
| Master | 5 | 10.9 | |
| Total | 46 | 100.0 | |
| Specialization | Accounting | 27 | 58.7 |
| Financing and Banking | 9 | 19.6 | |
| Business Management | 10 | 21.7 | |
| Total | 46 | 100.0 | |
| Experience Years | 0 - 10 years | 20 | 43.5 |
| 11 - 20 years | 21 | 45.7 | |
| Over 20 years | 5 | 10.9 | |
| Total | 46 | 100.0 |