ความสัมพันธ์ระหว่างการควบคุมภายในกับคุณภาพกำไร : กรณีศึกษา บริษัทกลุ่มอุตสาหกรรมที่เป็นสมาชิกสภาอุตสาหกรรมภาคใต้

Abstract

This study aims to (1) study level of internal control and earning quality of companies in the Federation of Southern Thailand Industries, and (2) to examine the relationship between internal control and earning quality of companies in the Federation of Southern Thailand Industries. Population and samples used in this study are 285 companies in the Federation of Southern Thailand Industries. Questionnaires are used to ask financial and accounting managers of companies in the Federation of Southern Thailand Industries. Descriptive analysis and multiple regression model are used to analyze the data. As the results, the average level of internal control of samples is at high level, while the average level of corporate earning quality is at moderate level. To test the relationship between internal control and earning quality, the study finds that evaluation and feedback, and ISO9001 compliance have a positive relationship on the level of earning quality of companies in the Federation of Southern Thailand Industries.