The Competency and Quality of Accounting Information Systems Effect to the Efficiency of Data Financial Statements Of the Large Manufacturing Business in Bangkok

Abstract

The objective of this research were to 1) study the competency of accounting information systems effect to the efficiency of data financial statements of the large manufacturing business in Bangkok and 2) study the quality of accounting information systems effect to the efficiency of data financial statements of the large manufacturing business in Bangkok. There were research tools which were questionnaire and sample group consisted of accountants from large manufacturing business in Bangkok, 311 people, derived from quantitative sample calculations by Taro Yamane (1973) formula at an error level of 0.05, derived from purposive sampling then collected data from the questionnaire with multiple regression analysis consisting of frequency, percentage, mean, and standard deviation. The results of research were concluded that the financial statement from the accounting information systems it depends on many factors. Both in terms of knowledge and understanding, the company's readiness to support systematic operations, including policies it’s not difficult or complicated in the financial statements to be of the highest quality.          The accounting information system should be stable and have advanced security to prevent leakage of company information that is important for business operations and the effective use of accounting information systems. It will result in business operations being of maximum benefit to the organization, statistically significant at the 0.05 level.