ปัจจัยที่มีอิทธิพลต่อความรู้ความเข้าใจของนักบัญชีต่อการนำส่งงบการเงินทาง อิเล็กทรอนิกส์ (DBD e-Filing) กรณีศึกษา : นักบัญชีในพื้นที่ขอนแก่น

Abstract

This research The objective is to study the factors that influence knowledge and understanding Accountant of DBD e-Filing in Business Information Preparation and presentation of financial statements and information on accounting information for the management of accountants in Khonkean Metropolitan Area. The sample groups used in this study are 395 accountants in khonkean , using questionnaires as a tool for data collection. The statistics used for data analysis were frequency, percentage, mean, standard deviation. The hypothesis was tested by Multiple Regression Analysis. The results of the study showed that; Factors influencing knowledge Accountants' Understanding of Submission of Electronic Financial Statements (DBD e-Filing) in Business Information Preparation and presentation of financial statements and information Statistically significant at the level 0.01