The Government Fiscal Management Information System (GFMIS) Operational Affect Quality of Financial Reports of Government agency in Nonthaburi

Abstract

        This research aims to study: 1) government fiscal management information system (GFMIS) operational and quality of financial reports of government agency in Nonthaburi province, and 2) the variables influencing quality of financial reports with the government fiscal management information system (GFMIS) of government agency in Nonthaburi province. The data collected by questionnaires, testing with stakeholders 152 respondents who were the officer workers working with the government fiscal management information system (GFMIS) of government agency in Nonthaburi. The research sampling was proportion sampling. The index of item-objective congruence (IOC) was 0.832 and reliability value was 0.925. The statistical analyzing data were frequency, percentage, mean, standard deviation and Multiple linear regression analysis.

        Results of the research showed that the representative samples had government fiscal management information system (GFMIS) operational at a high level (  = 3.981, S.D. = 0.286) and quality of financial reports of government agency in Nonthaburi province at a high level (  = 3.827, S.D. = 0.363). An analysis results of the valuables influence quality of financial reports of government agency with government fiscal management information system (GFMIS) found that the accuracy, transparency and speed had influence on quality of financial reports on comprehensibility aspects. The accuracy and government fiscal management system had influence on quality of financial reports on relevance to the decision aspects. The accuracy had influence on quality of financial reports on reliability aspects. And it was also found that the government fiscal management system had influence on quality of financial reports on comparable aspects.