| Respondent |
| Totally agree | Agree | Neutral | Disagree | Totally disagree | Mean | STD | Degree of agreement |
| Bank Officer | N | 195 | 52 | 16 | 9 | 4 | 4.54 | 0.858 | Totally agree |
| % | 70.7% | 18.8% | 5.8% | 3.3% | 1.4% | ||||
| SMEs’ Owner/Manager | N | 163 | 64 | 41 | 14 | - | 4.33 | 0.902 | Totally agree |
| % | 57.8% | 22.7% | 14.5% | 5% | - | ||||
| Auditor | N | 228 | 54 | 10 | 4 | 8 | 4.61 | 0.837 | Totally agree |
| % | 75% | 17.8% | 3.3% | 1.3% | 2.6% | ||||
| Academic/Economist | N | 131 | 65 | 14 | 5 | 2 | 4.47 | 0.793 | Totally agree |
| % | 60.4% | 30% | 6.5% | 2.3% | 0.9% | ||||
| N = 1079 | Weighted Mean | 4.49 | Totally agree | ||||||
| STD. Deviation | 0.857 | ||||||||