ปัจจัยที่มีอิทธิพลต่อคุณภาพรายงานทางการเงินตามมาตรฐานการรายงานทางการเงินสำหรับกิจการที่ไม่มีส่วนได้เสียสาธารณะของวิสาหกิจขนาดกลางและขนาดย่อมในเขตพัฒนาพิเศษเฉพาะกิจ

Abstract

The purpose of research was to study the factors affecting the quality of financial reporting according to the Thai financial reporting standards for non- publicly accountable entities of small and medium enterprises in Special Development Zone. Comprising of partial area in Naratiwat, Pattani, Yala, Satun and Songkhla. Data were collected using a questionnaire survey. In total, 276 entrepreneurs participated in the study (response rate = 27.60). Data analysis included the descriptive statistics and multiple regression analysis. The results of this study revealed that management behavior to support the accuracy of financial information, good governance human resource management and the creation of acceptance from stakeholders had positive relationship with quality of financial reporting according to the thai financial reporting standards for non-publicly accountable entities of small and medium enterprises.