จำนวน Repository ( 26 )
ความรับผิดชอบต่อสังคม กลไกการกำกับดูแลกิจการ และคุณภาพการสอบบัญชีที่มีผลต่อการดำเนินงานของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
The research objective was to study social responsibility corporate governance mechanisms and audit quality that affect the operations of companies listed on the Stock Exchange of Thailand. The population used in this study was 76 companies listed on the Stock Exchange of Thailand. The annual financial data was from year 2016 to 2020. The data were analyzed using descriptive statistics such as mean standard deviation percentage and inferential statistics such as correlation analysis (Pearsons Correlation Coefficient) and Multiple Regression Analysis. The study found that the social responsibility on consumer responsibility (PRCI) was positively correlated with market share (MS). Environmental stewardship (EN) was positively correlated with Return on Assets (ROA) and company value (NVP). Innovative and outreach (CSRI) is negatively correlated with Return on Assets (ROA) and company value (NVP). Community or social development (CID) was negatively correlated with Return on Assets (ROA) and company value (NVP). Fair operation (SFOP) was negatively correlated with market share (MS). Anti-corruption (AC) was negatively correlated with market share (MS). Institutional investor shareholding (IS) was positively correlated with Return on Assets (ROA). Number of meetings (NBM) was negatively correlated with Return on Assets (ROA) and market share (MS). Institutional investor shareholding (IS) was negatively correlated with company value (NVP). Audit firm size (size) was positively correlated with Return on Assets (ROA) and company value (NVP) but negatively correlated with market share (MS). Compensation paid by auditors to LN clients (compensation) was positively correlated with company value (NVP).
ผลกระทบของการกำกับดูแลกิจการที่ดีที่มีต่อความสัมพันธ์ระหว่างการเปิดเผยข้อมูลด้านสังคม กับผลการดำเนินงานของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET100
The research objectives were to study the correlation between the social information disclosure and the performance and the impact of corporate governance on the correlation between the social information disclosure and the performance of companies listed on The Stock Exchange of Thailand SET100 group. The information was collected from the notes to the financial statements annual registration statements (Form 56-1) and annual reports from 2016 to 2020 of 68 companies. Data were analyzed by using descriptive statistics such as mean standard deviation percentage and inferences statistics include Multiple Regression Analysis. The study results found that the social information disclosure on consumer responsibility is in line with Return on Equity (ROE). The disclosure on innovation and innovation dissemination from social responsibility practices correlates in the negative direction to Return on Equity (ROE). In addition the disclosure on anti-corruption was inversely related to Return on Assets (ROA). On the impact of corporate governance on the size of the Board of Directors and the shareholding proportion of the major shareholders there is a negative correlation between social information disclosure on anti-corruption and Rate of Return on Assets (ROA). There is a negative correlation between the proportion of independent directors and social information disclosure on innovation and innovation dissemination from social responsibility practices and Return on Assets (ROA). There is a positive correlation between the percentage of shares held by management and directors and social information disclosure on coporate governance and environmental management and Return on Assets (ROA). There is a negative correlation between the percentage of shares held by management and directors & the position merging of Managing Director and Chairman of the Board and social information disclosure on human right records and Return on Assets (ROA). There is a positive correlation between the merging of the Managing Director & Chairman of the Board and social information disclosure on consumer responsibility and Return on Assets (ROA). There is a positive correlation between size of the board of directors & the shareholding proportion of the major shareholders and social information disclosure on human right records and Rate of Return on Equity (ROE). There is a positive correlation between size of the board of directors the proportion of independent directors shareholding percentage of major shareholders and the position merging of Managing Director and Chairman of the Board and social information disclosure on consumer responsibility and Rate of Return on Equity (ROE). There is a negative correlation between size of the board of directors the proportion of independent directors and the shareholding proportion of the major shareholders and social information disclosure on innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a negative correlation between shareholding proportion of executives & directors and social information disclosure on human right records and innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a positive correlation between and the merging of the Managing Director & Chairman of the Board and social information disclosure of fair treatment of workers and Return on Equity (ROE). The correlations are statistically significant at 0.01 and 0.05 levels.
ศึกษาอิทธิพลของคุณลักษณะงานและการรับรู้การสนับสนุนจากองค์กร ที่ส่งผลต่อการปรับตัวและผลการดำเนินงานของพนักงาน : กรณีศึกษาธนาคารไทยพาณิชย์ในเขตจังหวัดนนทบุรี
Changes in any circumstances tended to be faster no matter on the aspect of economic social or culture. Especially changes as we had stepped into the 21st century a technology driven creative and innovative era. Therefore the organizations were unavoidably to process with changes because the former successful management and operation may be outdated and prevented the organizations to attain the goals. From this significance the researcher then interested to study on “the influences of Job characteristics and perceived organization support affect to adjustment and performance of employee: a case study of Siam Commercial Bank in Nonthaburi province.” Research objective was to study on the influences of Job characteristics affect to adjustment of employee the influences of perceived organization support affect to adjustment of employee and the influences of employee adjustment affect to performance of employee. Questionnaire was used as the tool for data collection from 255 samples. Data analysis was to seek for the relationship between variables using CFA and hypotheses testing via Structural Equation Modeling (SEM). It was found from the results that Job characteristics perceived organization support and employee adjustment had p-value that lesser than 0.05. Therefore this can be summed that work attributes and perceived organization support had the positive influences toward employee adjustment. In addition the employee adjustment had positive relationship with employee performance. According to the results organization leader shall foresee the significance of work assignment and supporting system to motivate for work inspiration. It was to form the internal motivation positive thinking and attitude to boost up the team spirit. This would result on creativity and novel things. Moreover it would consider to take good care on the needs and differences of each person to promote for good relationship and work support or development for person to achieve their own and mutual goals.
ความสัมพันธ์ระหว่างการประเมินการกำกับดูแลกิจการกับผลการดำเนินงาน กรณีศึกษา บริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
This research aims to study the relationship between corporate governance assessment and performance: A case study of listed companies in the Stock Exchange of Thailand. The data was collected from the Corporate Governance Report of Thai Listed Companies and the Thai Institute of Directors with excellent very good and good CG scores for five consecutive years. The data obtained was based on financial statements annual reports and annual registration statements (Form 56-1) from 2015 to 2019 for 214 companies in total. Descriptive and inferential statistics were used for data analysis i.e. Pearson’s correlation coefficient and multiple regression. The findings revealed that corporate governance i.e. the proportion of independent directors the proportion of managerial ownership CEO authority merging and the proportion of meeting attendance of the board had a positive relationship with the performance of listed companies with significance levels of 0.01 and 0.05. The measurement was based on gross profit margin (GPM) return on assets of shareholders return on sales (ROS) and earnings per share (EPS).
ความสัมพันธ์ระหว่างการวางแผนภาษีและผลการดำเนินงาน กับราคาหลักทรัพย์และการจ่ายเงินปันผล ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET 100
This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.