| Particulars | Banks | |
| Jordan Ahli Bank | Bank Al Etihad | |
| Number of sample | 63 | 56 |
| Mean | 3.021 | 4.346 |
| Standard Deviation | 1.057 | 1.167 |
| Standard Error | 0.413 | 0.377 |
| t | 11.715 | |
| Degrees of freedom | 117 | |
| Significant Value | 0.0091 | |
| Remarks | Significant | |
| Result | Null hypothesis stands rejected | |