จำนวน Repository ( 14 )
ปัจจัยที่มีอทิ ธิพลต่อปริมาณงานสอบบัญชีและคุณภาพงานสอบบัญชีของผู้สอบบัญชีไทย
The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001
การศึกษาคุณธรรมจริยธรรมของนักศึกษา กรณีศึกษา นักศึกษาคณะเทคโนโลยีคหกรรมศาสตร์ มหาวิทยาลัยเทคโนโลยีราชมงคล
This research has the objectives to study about level of virtue and ethics and to compare virtue and ethics of students Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon categorizing according to personal factors. This research is descriptive research. Sample group used in this research comprised students of Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon. The sample group comprised 321 students. The research took samples by using stratified sampling. Tools used in data analyzing are questionnaires divided into three parts Part 1 : questions on personal background ; Part 2 : questionnaires on behavior regarding virtues and ethics of students ; part 3 composed of questionnaire regarding opinion on virtue and ethics of students including students of Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon. Statistics used in data analysis included frequency percentage mean standard deviation and in testing of hypothesis using t-test statistics and ANOVA to analyze variance testing difference in pair by LSD methods. The research result found that 1. The research result found that level of behavior in virtue and ethics of students of Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon in the overview the behavior was in very good level (x= 3.96). When the criterion It is in a very good level of 4 parts. Include The behavior in virtue and ethics in the aspect of pressure factors (x= 3.84). The behavior in virtue and ethics in the aspect of nourishing factors (x= 4.10). The behavior in virtue and ethics in the aspect of arresting factors (x= 3.84); the behavior in virtue and ethics in the aspect of supporting factors (x= 4.08). 2. Comparing difference of the behavior in virtue and ethics of students Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon categorizing according to personal factors; the result was that students having different genders residence description and occupation of parents did not have different behavior in virtue and ethics. Students studying in different class levels and having different study result; had different behavior in virtue and ethics with
The Study of good citizenship characteristics of undergraduate of Rajamangala University of Technology Phra Nakhon
The purpose of this study was to study and compare good citizenship characteristics of undergraduate of Rajamangala University of Technology Phra Nakhon in 4 aspects: ethics social economy and politics. The undergraduates were classified by gender academic years faculties and achievement. The samples in this research were 389 undergraduates. The study participates selected by stratified random sampling and simple random sampling. The 60 item questionnaires of rating scales was used as the research instrument. Percentage mean standard deviation t - test for independent sample F – test and Scheffe’s test analysis were statistical method to analyze data. The results were as follows: 1. Good citizenship characteristics of undergraduates all aspects were in relatively high levels that ethics was the highest politics was in the lowest rank. 2. There was significant difference for good citizenship characteristics of undergraduates at the 0.05 level among undergraduates in different gender different academic years different faculties and different achievement.
การขาดคุณธรรมความซื่อสัตยฺ์ในการเรียนของนักศึกษา
This research was aimed to study the types of lacking the virtue of honesty in students learning and the relation between variables of persons and students characteristics and the types of lacking the virtue of honesty in students learning. This study was descriptive research. The target subject was 389 students of the Faculty of Liberal Arts. The research instrument was questionnaire survey. Data were analyzed through use of percentile average standard deviation and Chi-square. The results were as follow: 1.1/3 of the third year students of the Faculty of Liberal Arts were female. The grade point average (GPA) was 2.81. 2.Types of lacking the virtue of honesty of students learning in subjective norms the subjects disagreed at a low level (x =4.41). As for attitude toward lacking virtue of honesty in learning the subjects disagreed at a low level (x =5.02).as for the perception of the virtue of honesty control the subjects disagreed at a low level (x =4.67).As for the intention to be dishonest in learning the students disagreed at a low level (x =4.63). A quarter of students (24.4%) has never lacked the virtue of honesty in doing tests. Nine tenths of students (87.4%) copied their class excercises or passed them among friends. A quarter of students (28.8%) has never cheated in doing class reports and a quarter of students (24.55) has never been in lacking the virtuous state. 3.The study of the relation among variables revealed that there was a significant difference at .01 level between persons variables -years of study and GPA and subjective norms variables -attitude toward lacking the virtue of honesty in learning perception of the virtue of honesty control intention of not lacking the virtue and the frequency of behaviors of lacking the virtue.