The Perceptions of Financial and Accounting Workers in Local Administrative Organizations in Surat Thani Province Towards Internal Control Processes and Their Impact on The Quality of Financial Reporting
Keywords:
Internal Control, Quality of Financial Reports, Local Government OrganizationsAbstract
The objectives of the study are (1) to examine the level of opinions among finance and accounting employees in local administrative organizations in Surat Thani regarding internal control practices (2) to assess their opinions on the quality of financial reports; and (3) to investigate their perceptions on how internal control practices impact the quality of financial reports. The quantitative research consisted of 208 finance and accounting workers from local administrative organizations in Surat Thani province. Data were collected using a questionnaire. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, and regression analysis. The research findings indicate that (1) respondents rated the internal control local administrative organizations in Surat Thani Province as being at the highest level (2) respondents rated the quality of financial reports of local administrative organizations in Surat Thani Province as being at the highest level (3) internal control operations significantly impact the quality of financial reports of local administrative organizations in Surat Thani Province in terms of activity control, information and communication, and monitoring and evaluation, with statistical significance at the 0.05 level. The research results can be used to improve operational strategies, leading to the development and enhancement of internal controls and the quality of financial reports in local administrative organizations.
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