The Influence of Quality of Accounting Information and Management Processes on Efficient Budget Management of Schools under the Secondary Educational Service Area of the Three Southern Border Provinces

Abstract

The purposes of this research were 1) to study the influence of accounting information quality on efficient budget management of schools under the Office of Secondary Educational Service Area in the three southern border provinces. 2) To study the management process that affects the efficient budget management of schools under the Office of Secondary Education Service Area in the three southern border provinces. This Research was Quantitative research. There sample group were 237 heads of the budget management group and heads of the substantive group. By specifying the sample size from the use of Taro Yamane formula at the confidence level of 95% the tolerance level 0.05. The research instrument is a questionnaire. Descriptive statistical analysis was performed including frequency, percentage, mean, standard deviation, and inferential analysis by analyzing the correlation coefficient and multiple regression analysis.

The study found that acceptance of accounting information Influence on efficient budget management All 6 aspects, namely the correctness according to the law fairness Transparency can be checked. Participation in terms of setting clear goals and standards Achievement of the work to achieve the goal. Statistically significant at the .01 and 0.05 levels.