CORRELATION ACCOUNTING PRACTICE TO QUALITY OF FINANCIAL REPORTSACCOUNTANTS IN THE DIGITAL DISRUPTION ERA, HOTEL BUSINESS, PHITSANULOK PROVINCE

Abstract

The objectives of this research were to study 1) the average level of performance of accountants, 2) the average level of financial report quality of accountants, and 3) the relationship of accounting performance with the quality of financial reports of accountants in the Digital Disruption era hotel business Phitsanulok Province. The research methodology is sample group was an accountant of a hotel business operator in Phitsanulok Province. The prefabricated tables of Krejcie and Morgan consisted of 86 samples by simple random sampling. Use questionnaires to collect information data analysis statistics were frequency, percentage, mean, standard deviation and testing the hypothesis by using multiple regression analysis.

The results found that 1) The performance of accountants in the Digital Disruption era in the hotel business as a whole and in each aspect was at a high level 2) The quality of financial reports of accountants in the Digital Disruption era hotel business, totaling and each aspect was at a high level 3 ) hypothesis testing results accounting performance and financial report quality of accountants in the Digital Disruption era of hotel business Phitsanulok province found that the professional factors of accountants professional ethics and digital technology was  statistically significant positive correlation with the quality of financial reports at the .001 level, able to predict the quality of accountants' financial reports by 79.60 percent.