ผลกระทบของคุณภาพการควบคุมภายในที่มีต่อผลการดำเนินงานของสหกรณ์ภาคการเกษตรในเขตพื้นที่ 5 จังหวัดชายแดนภาคใต้

Abstract

This study aimed to test the impact of internal control quality on performance. Data was collected from 203 Agricultural Cooperative in the Five Southern Border Provinces by questionnaires. The statistics were used in data analysis including percentage, mean, standard deviation, correlation coefficient of Pearson and multiple regression analysis. For the results, the impact of internal control quality on performance of Agricultural Cooperative in the Five Southern Border provinces had 4 cases: (1) Internal control quality (control activities) had a negative effect on return on assets (ROA). (2) Internal control quality (control environment, risk assessment, control activities, information and communication, monitoring) had a positive effect on non-financial performance. (3) Internal control quality (monitoring) had a positive effect on return on equity (ROE) and (information and communication) had a negative effect on return on equity (ROE). (4) Operating environments impacted on the relationship between internal control quality (control activities) and return on assets (ROA) and between internal control quality (control activities, information and communication, monitoring) and non-financial performance and between internal control quality (information and communication, monitoring) and return on equity (ROE).