จำนวน Repository ( 40 )

ความสัมพันธ์ระหว่างข้อมูลทางบัญชีกับมูลค่าราคาตลาด  ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
ความสัมพันธ์ระหว่างข้อมูลทางบัญชีกับมูลค่าราคาตลาด ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

The purpose of this research is to study the relationship between accounting information including total assets cash flows from operating activities earnings per share book value dividend yield ratio and market value of listed companies in the Stock Exchange of Thailand. The data is collected from 605 listed companies in the Stock Exchange of Thailand SET. Only 407companies that have complete information in the year 2013 – 2017 are selected. Using descriptive statistics and correlation statistics the study of the sample group finds that all independent variables are positively correlated with the dependent variables with the statistical significance at 0.01 (P <0.01). The book value correlates with the market price of the securities at a moderate level (r = 0.599). The remaining variables are related to market prices in low and very low levels.

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ความสัมพันธ์ระหว่างความสามารถในการทากาไรกับดัชนีราคาหลักทรัพย์และเงินปันผล บริษัทที่จดทะเบียนในตลาดหลักทรัพย์ เอม็ เอ ไอ
ความสัมพันธ์ระหว่างความสามารถในการทากาไรกับดัชนีราคาหลักทรัพย์และเงินปันผล บริษัทที่จดทะเบียนในตลาดหลักทรัพย์ เอม็ เอ ไอ

This research aims to study the relationship between profitability including gross margin operating margin net profit margin Return on Total Assets and Return on Equity and the SET index and dividends. The information is collected from the listed companies on the Market for Alternative Investment (MAI). The data comes from the financial statements and the annual reports of 28 companies with profit with no consecutive loss for more than 3 years and a top-five maximum registered capital of each business category during 2013 – 2017 with the accounting circle starting from 1 January – 31 December of each year. The statistics used for data analysis are descriptive statistical analysis. The secondary data is analyzed in the form of arithmetic mean (Mean) Maximum Minimum and Standard Deviation to describe the characteristics of the Pearsons Correlation Coefficient Sample Analysis. The ratio that represents each group is then analyzed by Multiple Regression Analysis to find the relation with the stock price index and dividends. The results show that profitability including the profit margin Return on Total Assets and Return on Equity has the relationship with stock price index and dividend at 99% confidence level.

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ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย
ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.

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ผลกระทบของคุณสมบัติ การปฏิบัติงาน และจรรยาบรรณ ของผู้ตรวจสอบภายในที่มีอิทธิพลต่อความอยู่รอดอย่างยังยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
ผลกระทบของคุณสมบัติ การปฏิบัติงาน และจรรยาบรรณ ของผู้ตรวจสอบภายในที่มีอิทธิพลต่อความอยู่รอดอย่างยังยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

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ปัจจัยภายในองค์กรที่ส่งผลต่อการทำงานเป็นทีม ของพนักงาน บริษัทอสังหาริมทรัพย์ที่จดทะเบียนในตลาดหลักทรัพย์แห่งหนึ่ง
ปัจจัยภายในองค์กรที่ส่งผลต่อการทำงานเป็นทีม ของพนักงาน บริษัทอสังหาริมทรัพย์ที่จดทะเบียนในตลาดหลักทรัพย์แห่งหนึ่ง

The purposes of the study on internal factors affecting employee team working at a real estate company listed on the stock exchange were to 1) organization internal factors of employees working at a real estate company listed on the Stock Exchange of Thailand 2) employees’ team working at a real estate company listed on the Stock Exchange of Thailand and 3) factors affecting employees’ team working at a real estate company listed on the Stock Exchange of Thailand. The research data were collected from a questionnaire and statistically analyzed by percentage mean (σ) standard deviation Spearman rank correlation coefficient test and stepwise regression analysis of independent variables on dependent variables. According to the research (1) the general data analysis revealed that most population of the real estate company listed on the stock exchange was female 62 persons accounting for 55.4% 66 persons aged 31-40 years of age accounting for 58.9 % 89 persons accounting for 79.5% holding bachelor degrees and 55 people accounting for 49.1 % having less than 3 years’ work experience. (2) As for the results on the analysis of the organization internal factors it was found that internal factors within the organization were at high levels. When considering individually it could be categorized in descending order as follows Values (μ = 4.27) Skills (μ = 4.25) Personnel (μ = 4.20) Structure (μ = 4.20) Management ( μ = 4.18) System ( μ = 4.17) and Strategy ( μ = 4.04) respectively. (3) Concerning the team working factors the overall result was at a high level. When viewing individually in descending order it was revealed as follows: Cooperation ( μ = 4.20) Communication (μ = 4.11) Correspondence (μ = 4.10) Creativities (μ = 4.06) Continuous improvement (μ = 4.01) respectively. The organization internal factors in terms of values personnel skills and management affected on team working of employees at a real estate company listed on the stock exchange with statistical significance at the level of .05

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