Internal Control in Accounting Information System that Influenced the Quality of Accounting Data: A Case Study of Provincial Electricity Authority Area 3 (Central) Nakhon Pathom

Abstract

The purposes of this research were to 1) study the level of internal control in accounting information system 2) study the level of the quality of accounting data and 3) present the internal control in accounting information system that influenced  the quality of accounting data of Provincial Electricity Authority Area 3 (Central) Nakhon Pathom. The population was 319 accountant of Provincial Electricity Authority Area 3 (Central) Nakhon Pathom. The statistics analysis techniques were percentage mean standard Deviation hypothesis testing and multiple regression analysis. The research results showed that 1) the level of internal control in accounting information system in overall at high level when considered each aspect in descending order as follows; output control, processing control, access to data control, processing control 2) the level of the quality of accounting data in overall at high level when considered each aspect in descending order as follows; Faithful Representation, Relevance, Comparability, Timeliness, Understandability and Verifiability 3) the internal control in accounting information system that influenced the quality of accounting data of Provincial Electricity Authority Area 3 (Central) Nakhon Pathom when considered each aspect in descending order as follows; output control, input control, access to data control, and processing control, respectively