Effect of accounting information system efficiency in Thailand 4.0 on sustainable fnancial report quality

Abstract

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage, mean, standard deviation, Pearson correlation and, multiply regression analysis. The results presented demographic characteristics of respondents were male, aged between 41–50 years old, had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90,000 Baht in average. In addition, the companies of most accounting director who answered the questionnaire had more capital 1,000,000,000 baht, earn more than 150,000,000 baht per year and most of whom have received awards of 148 people, representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered, found to be at the highest level were the internal control in accounting information systems, efficiency of accounting information system, accountant competencies, and support of the management. The findings indicate that the internal control in accounting information systems, efficiency of accounting information system, and accountant competencies have a positive influence on sustainable financial report quality, which were statistically significant at 0.05.