Journal of Management Sciences, Songkhla Rajabhat University

Financial Performance and Auditing Factors Affecting the Form of Audit Opinions of Listed Companies on the Stock Exchange of Thailand

2024-11-30T21:15:56+07:00

This research aims to examine the financial performance and auditing factors influencing the form of audit opinions of listed companies on the Stock Exchange of Thailand. The research is quantitative. The population and sample are listed companies in 2022, excluding those on the Market for Alternative Investment (MAI), in the financial sector, real estate investment trusts, and undergoing restructuring. 220 samples are selected by stratified sampling. Research data are analyzed using descriptive statistics and inferential statistics, logistic regression analysis at a 0.05 significance level. The results find that financial performance, return on assets (ROA), significantly influences the type of audit opinion. However, audit factors are not found to influence the type of audit opinion. From an academic perspective, the study enhances the understanding of principles and concepts related to financial statement analysis and audit opinion. For practical perspective, users of financial statements should concern financial statement analysis information, content of the auditor's report and financial statement disclosure for making economic decisions.

Problems and Obstacles in Accounting Practices of Community Enterprises in Satun Province

2025-02-06T22:53:28+07:00

This research aims to study the problems and obstacles in accounting for community enterprises in Satun Province and to compare them with general information about accountants. The sample group consisted of accountants from community enterprises registered with the Department of Agricultural Promotion, totaling 226 entities. Simple random sampling was employed, using statistical methods such as frequency, percentage, arithmetic mean, standard deviation, t-test, and F-test, with a statistical significance level of 0.05. The research findings revealed that 1. The issues and obstacles in accounting for community enterprises, which had a high average level, included in terms of information technology, the utilization of accounting data for operational benefits, and the tools used in operations. 2. Comparison of personal factors of different ages have different opinions on the issues and obstacles in accounting regarding cooperation and support, as well as the tools used in operations. As for personal factors with different educational qualifications, opinions on the overall and specific issues and obstacles in accounting, particularly in the areas of cooperation and support, and information technology, differ. 3. The comparison of personal factors such as gender, accounting branch, experience, and training shows no difference in opinions regarding the overall and specific issues and obstacles in accounting. Based on the study results, there should be the development of an Excel accounting template specifically designed for community enterprises, complete with automatic calculation formulas and a verification system to reduce work complexity and enhance accounting efficiency. Additionally, there should be the development of a ready-made accounting program suitable for community enterprises, focusing on user-friendliness and offline functionality. Furthermore, practical training courses on cash receipt and payment reporting should be organized to improve the accuracy and standardization of community enterprise accounting.

The Study of User Satisfaction with the Website Services of the Faculty of Economics and Business Administration, Thaksin University

2025-05-19T23:51:15+07:00

This study aimed to: 1) investigate the level of user satisfaction with the website of the Faculty of Economics and Business Administration, Thaksin University; and 2) examine the influence of website quality factors on user satisfaction. The sample consisted of 400 individuals, including faculty personnel, students, academic service users, and high school students (Grade 12) as well as vocational certificate students (equivalent to higher vocational education), who had accessed the Faculty’s website. Purposive sampling was employed for data collection. A questionnaire was used as the research instrument. Data were analyzed using descriptive statistics percentage, mean, and standard deviation as well as inferential statistics, specifically multiple regression analysis, with the significance level set at 0.05. The results revealed that the overall satisfaction level of website users was high ( =4.08). Hypothesis testing showed that website quality factors namely system quality (β=0.500), perceived usefulness (β=0.235), and perceived ease of use (β=0.175) had a statistically significant influence on user satisfaction at the 0.05 level. These factors collectively explained 54.9% of the variance in user satisfaction (Adjusted R² = 0.549). In conclusion, website design that allows users to use it easily, access the information they need quickly, and use a quality system has a significant impact on user satisfaction.