Information Capability and Risk Management Influencing the Quality of Accounting Information with Effectiveness of Decision of Companies Listed on the Stock Exchange of Thailand

Abstract

This Article aimed to study 1) investigate the influence of information capability and risk management on the quality of accounting information of companies listed on the Stock Exchange of Thailand. 2) explore the influence of information capability and risk management on efficiency in the decision-making of companies listed on the Stock Exchange of Thailand. Additionally, it seeks to examine the abilities of information and risk management that impact the decision-making efficiency of these registered companies. The research follows
a quantitative approach and targets the population of accountants, totaling 880 companies,
a sample group of 275 companies. Data was collected through questionnaires. Data analysis involved descriptive statistics, including frequency, percentage, mean, and standard deviation, and inferential statistics, such as Pearson correlation coefficient analysis and multiple regression analysis.

The research results were as follows: 1) information capability and risk management demonstrated a positive influence on the quality of accounting information of companies listed on the Stock Exchange of Thailand in terms of accuracy and reliability, examinability, completeness of information, timeliness, and relevance to decision-making processes.  2) information capability and risk management positively influenced efficiency in the decision-making of companies listed on the Stock Exchange of Thailand regarding problem recognition, identification of alternatives, evaluation of alternatives, decision-making, and implementation. All influences were statistically significant at the significance level of 0.01 and 0.05.