อิทธิพลของการต่อต้านการทุจริตในองค์กรและคณะกรรมการตรวจสอบต่อมูลค่ากิจการ กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

Objectives of research were to test influence of anti-corruption and audit committee on firm value of company listed in the Stock Exchange of Thailand (SET). Population was listed companies in SET during 2014 to 2018, which is 5 years. The sample consists of 1,780 sample and collected data by data from annual report, annual information disclosure form, and also collecting data from Signatory Companies or Certified Companies by Thailand's Private Sector Collective Action Coalition. The methods had been used in data analysis are descriptive statistics and multiple linear regression statistics. As the results, there was a significantly negative influence of anti-corruption and period of audit committee on firm value, but have no relationships with the number of meeting of audit committee, knowledge and expertise in accounting or finance of audit committees and independence of audit committees with Firm value of listed companies in Stock Exchange Thailand (SET). The further studies might study other factors that are able to explain anti-corruption in the organizations and characteristics of audit committees, use different measurable methods of organization's value from this study, and take Thailand's economic factors in the account.