Relationship between Internal Control System and Financial Reporting Quality of Subdistrict Administrative Organization in Lampang Province

Abstract

The objectives of this research were to study the relationship between internal control systems and financial reporting quality of Subdistrict Administrative Organizations in Lampang Province. Data were collected via questionnaires from a purposive sample of 177 respondent of financial and accounting officers in the Treasury Department. Statistical analysis included percentage, mean, standard deviation, correlation analysis, and multiple regression analysis. The results revealed that the internal control systems and the quality of financial reports were at a high level. The internal control system showed a statistically significant positive correlation with financial reporting quality at the 0.01 level, with correlation coefficients ranging from 0.512 to 0.787. Furthermore, multiple regression analysis indicated that all components of the internal control system had a statistically significant positive impact on the financial reporting quality of Subdistrict Administrative Organizations in Lampang Province at the 0.05 level. The research findings indicate that a core mission of Subdistrict Administrative Organizations is the continuous development of internal control systems. This process directly to enhance the accuracy and the reliability of financial reporting quality, enabling users to make informed decision making. Such improvements serve as a vital foundation for transparent and efficient public service management, prioritized toward maximizing public benefits.