ความสัมพันธ์ระหว่างความรู้ความเข้าใจเกี่ยวกับการจัดทำบัญชีและงบการเงินกับการเข้าถึงแหล่งเงินทุนของผู้ประกอบการวิสาหกิจขนาดกลางและขนาดย่อมในพื้นที่ 5 จังหวัดภาคใต้ชายแดน

Abstract

The main objective of this research was to study the relationship between knowledge and comprehensive on accounting and doing financial statements affecting ability to access capital source of entrepreneur of small and medium enterprises (SMEs) in the five southern border provinces. Questionnaire was used as the data collection instrument with the sample group consisted of 100 entrepreneurs in the five southern border provinces as follows Songkhla, Satun, Pattani, Yala and Narathiwat. Statistics used for the analysis included frequency, percentage, mean, standard deviation, t-test, F-test, Scheffe and Pearson's correlation coefficient. The findings revealed that the overall knowledge and comprehensive of entrepreneurs on accounting and doing financial statements was at high level as follows aspect of attitude, aspect of standard compliance, aspect of knowledge and comprehensive, aspect of readiness and aspect of work process, respectively. Moreover, the overall quality level of financial statements of entrepreneur was at high level as follows aspect of reliability, aspect of comparability, aspect of relevance and aspect of understandability, respectively. In addition, the overall of knowledge and comprehensive on accounting and doing financial statements affected ability to access capital source of entrepreneur of small and medium enterprises at the statistical significant level of 0.05 and the overall quality level of financial statements affected ability to access capital source of entrepreneur of small and medium enterprises at the statistical significant level of 0.05