The study aims to identify and measure factors affecting the perception of the selling price of luxury apartments in Hanoi. We conducted a questionnaire consisting of 29 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. Based on the desk review and results of interviews, a total of 500 questionnaires were sent to research participants for collection; 458 of them met standard and were subject to be analyzed. This study employs Cronbach’s Alpha test, and regression model. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify five main determinants influencing the perception of the selling price of luxury apartments in Hanoi, including Physical characteristics of a luxury apartment (PC); Location and position of an apartment (LP); Surrounding Area (SA); Quality of service provided by managers; (QS) and Demographics factor (DF). Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better price satisfaction for customers in the future. On this basis, the authors propose a number of recommendations to improve the quality of luxury apartments, thereby contributing to the development of the market for luxury apartments in Hanoi

Abstract
1. Introduction
2. Literature Review
3. Theoretical Background
    3.1. Theory of Planned Behavior
    3.2. Wealth Effect Theory
    3.3. The Position-Quality Theory
4. Research Methodology
    4.1. The Preliminary Research
    4.2. The Final Research
5. Results
    5.1. Descriptive Statistics
    5.2. Results of Quality Scale Analysis
    5.3. Exploratory Factor Analysis (EFA)
    5.4. Regression Model Analysis
6. Discussion
    6.1. Physical Characteristics (PC)
    6.2. Surrounding Area (SA)
    6.3. Location and Position (LP)
    6.4. Quality of Service (QS)
    6.5. Demographic Factors (DF)
7. Recommendations
    7.1. For the Physical Characteristics of Luxury Apartments
    7.2. Regarding the location and position of an apartment
    7.3. For Surrounding Area Factors
    7.4. For Quality of Service Provided by the Manager
    7.5. For Demographic Factors
References

• Huu Cuong NGUYEN(The National Economics University)
• Duc Tai DO(Department of Accounting, University of Labor and Social Affairs) Corresponding Author