Efficiency of Financial and Accounting Operations of Rajamangala University of Technology Group

Abstract

             The objective of this research is to study the factors influencing the efficiency of financial and accounting operations in the nine universities of the Rajamangala University of Technology. This is a quantitative research study that collects data through questionnaires from a sample group of 220 individuals. The questionnaire has been validated for content validity using the Index of Item-Objective Congruence (IOC), which ranges from 0.67 to 1.00. The reliability of the questionnaire was tested using Cronbach's alpha coefficient, which yielded a value of 0.959. The statistical methods used for data analysis include correlation analysis, variance analysis, and multiple regression analysis.
           The research findings revealed that personal factors, specifically educational level and experience, significantly influence the efficiency of financial and accounting operations in the Rajamangala University of Technology at a significant level of 0.05. Additionally, knowledge and skills factors in finance and accounting, including knowledge in finance and accounting and proficiency in using accounting software, have a significant impact on the efficiency of financial and accounting operations in the Rajamangala University of Technology. The regression analysis results show an R² value of 0.433, F-value of 55.090, Sig. value of .000, and Durbin-Watson value of 1.551. Moreover, information technology factors in accounting, specifically the GFMIS system and data processing in accounting, significantly affect the efficiency of financial and accounting operations in the Rajamangala University of Technology. The regression analysis results show an R² value of 0.574, F-value of 146.275, Sig. value of .000, and Durbin-Watson value of 1.832. Finally, support factors from organizational units, including materials and management, have a significant impact on the efficiency of financial and accounting operations in the Rajamangala University of Technology system. The regression analysis results show an R² value of 0.605, F-value of 110.096, Sig. value of .000, and Durbin-Watson value of 1.900.