|
|
|||
|
|
|||
|
|
บทบาทของคณะกรรมการที่มีความรู้ความสามารถด้านบัญชี |
||
|
The Role of the Board of
Directors with Accounting |
|||
|
|
|
|||
|
วันที่ได้รับต้นฉบับบทความ : วันที่แก้ไขปรับปรุงบทความ : วันที่ตอบรับตีพิมพ์บทความ : |
สุกัญญา ชุ่มขุนทด คณะบริหารธุรกิจ
มหาวิทยาลัยเทคโนโลยีราชมงคลอีสาน ดร.พร้อมพร ภูวดิน* คณะบริหารธุรกิจ
มหาวิทยาลัยเทคโนโลยีราชมงคลอีสาน |
|||
|
|
|
|||
|
Received: Revised: Accepted: |
Sukanya Chumkhuntod Faculty of Business Administration, Rajamangala University of Technology Isan Dr.Promporn Poowadin* Assistant Professor of Department of
Accounting, Faculty of Business Administration, Rajamangala University of Technology Isan (*Corresponding
Author) |
|||
|
|
|
|||
|
คำสำคัญ : คุณลักษณะคณะกรรมการบริษัท
คณะกรรมการที่มีความรู้ความสามารถด้านบัญชี ผลการดำเนินงาน |
บทคัดย่อ งานวิจัยนี้มีวัตถุประสงค์
เพื่อศึกษาผลกระทบหลักของคุณลักษณะคณะกรรมการบริษัทที่ส่งผลต่อผลการดำเนินงาน
และเพื่อศึกษาผลกระทบร่วมระหว่างคณะกรรมการที่มีความรู้ความสามารถด้านบัญชี
และคุณลักษณะกรรมการบริษัท ที่ส่งผลต่อผลการดำเนินงาน
โดยศึกษาข้อมูลแบบทุติยภูมิ (Secondary
Data) ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
กลุ่มดัชนี SET 100 ระยะเวลาที่ใช้ในการศึกษาตั้งแต่ปี
พ.ศ. 2563 - 2565 โดยรวบรวมข้อมูลจากงบการเงิน แบบแสดงรายการข้อมูลประจำปี (แบบ
56-1) จำนวน 226 ตัวอย่าง วิเคราะห์ข้อมูลด้วยสมการถดถอยพหุคูณ (Multiple
Regression Analysis) ผลการศึกษาพบว่า
ผลกระทบหลักของคุณลักษณะของคณะกรรมการบริษัทด้านคณะกรรมการเพศหญิง
ส่งผลกระทบในทิศทางบวกต่อผลการดำเนินงาน
และพบผลกระทบร่วมของบทบาทคณะกรรมการที่มีความรู้ความสามารถด้านบัญชี
ที่ส่งผลกระทบต่อความสัมพันธ์ของคุณลักษณะคณะกรรมการบริษัทด้านอายุ และคณะกรรมการที่เป็นกรรมการบริษัทอื่น
มีความสัมพันธ์อย่างมีนัยสำคัญต่อผลการดำเนินงาน
ดังนั้นคุณลักษณะของคณะกรรมการที่มีความรู้ความสามารถด้านบัญชีจึงมีบทบาทในการปรับความสัมพันธ์ของคุณลักษณะคณะกรรมการบริษัทกับผลการดำเนินงานให้ดีขึ้นได้
แสดงให้เห็นว่า เมื่อบริษัทมีคณะกรรมการที่มีความรู้ความสามารถด้านบัญชีทำหน้าที่กำกับดูแลกิจการร่วมกับคณะกรรมการบริษัทจะส่งผลทำให้บริษัทมีผลการดำเนินงานเพิ่มขึ้น |
|||
|
|
|
|||
|
Keywords: |
ABSTRACT The objective of this research
is to study the primary impact of the characteristics of board committees on
firm performance and to examine the combined effects between committees with
accounting expertise and board characteristics on firm performance. The study
utilizes secondary data from financial statements (Form 56-1) of companies
listed on the Stock Exchange of Thailand (SET) in the SET 100 index. The data
covers the period from the year 2020 to 2022. A total of 226 samples were
collected and analyzed using Multiple Regression Analysis. The findings
indicate that the primary impact of board committee characteristics,
specifically the presence of female committee members, positively influences
firm performance. Additionally, the study reveals a combined effect of the
roles of committees with accounting expertise on the relationship between
board characteristics, such as age and interlocking board, significantly
enhancing firm performance. Therefore, board committees with accounting
expertise play a crucial role in improving the relationship between board
characteristics and firm performance, indicating that companies with
committees possessing accounting knowledge contribute to enhanced firm
performance outcomes when overseeing business operations jointly with the
board of directors. |
|||
|
|
|
|||
|
|
REFERENCES Almutairi, A. R.,
& Quttainah, M. A. (2019). Corporate governance
and accounting conservatism in Islamic banks. Thunderbird
International Business Review, 61, 745-764. Black, K. (2019). Business
statistics: for contemporary decision making.
10th ed. John Wiley & Sons. Boonlert-U-Thai, K. (2018). Board Characteristics, Accounting Conservatism, and
Firm Performance of Thai Listed Companies. Journal of Accounting
Profession, 43, 27-47. Boonlert-U-Thai, K., Srijanphet, S. and Phakdee, A. (2022). Archival Accounting Research.
Bangkok: T.P.N.
Place. Brahma,
S., Nwafor, C., & Boateng, A. (2021). Board
gender diversity and firm performance: The UK evidence. International
Journal of Finance & Economics, 26, 5704-5719. Chanhom, S. (2015).The impact of board size, board characteristics and
responsibilities on firm performance of Thai listed companies. (Masters Thesis). Prince of Songkla
University, Faculty of Management Sciences (Business Administration). Chatiwong, T. (2017).
The Relation between Good Corporate Governance and Earnings
Management. Journal of Accounting Profession, 37,
45-52. Chamroendararussamee, T. (2015). The effect of corporate board and chief executive
officer characteristics on corporations listed by the stock exchange of
Thailand. (Masters Independent Study). Thammasat University, Faculty of
commerce and Accountancy. Chung, K.,
& Pruitt, S. (1994). A simple approximation of
Tobins Q. The Journal of the Financial Management Association, 23, 70-74. Chutimagul, W., Phomsuwansiri, B. and Promnurakkij,
S. (2022). The Impact of the COVID-19 Situation on Corporate Governance
Mechanisms and Operating Performance of The Listed Companies in the Service
Industry. Phranakhon Rajabhat Research
Journal: Humanities and Social Sciences, 17, 66-87. Croci, E.,
& Grassi, R. (2014). The economic effect of interlocking directorates in
Italy: New evidence using centrality measures. Computational and
Mathematical Organization Theory, 20, 89-112. Diamond, D. W. (1985). Optimal Release of
Information by Firms. The Journal of Finance, 40(4), 1071-1094 Fama, E., & Jensen, M. (1983). Agency problems
and residual claims. Journal of Law and Economics, 26,
327-349. García-Meca, E., García-Sánchez, I .M.,
& Martínez-Ferrero, J. (2015). Board diversity and its effects
on bank performance: An international analysis. Journal of Banking &
Finance, 53, 202-214. Hamdan, A. (2018). Board interlocking and firm performance: The role of
foreign ownership in Saudi Arabia. International Journal of Managerial
Finance, 14, 266-281. Imade, O. G.
(2019). Board gender diversity, non-executive directors composition and corporate performance: evidence
from listed firms in Nigeria. African Journal of business management, 13, 283-290. Jantadej, K. (2018). Corporate
Governance Code for Listed Companies 2017. Journal of Accounting Profession,
41, 73-93. Jensen, M.C., & Meckling, W.H. (1976,
October). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership
Structure. Journal of Financial Economics, 3, 305-360. Johl, S.
K., Kaur, S., & Cooper, B. J. (2015). Board characteristics and firm
performance: Evidence from Malaysian
public listed firms. Journal of Economics, Business and
Management, 3, 239-243. Juangvanich, P. (2017). The Influence of Generations on the Relationship
between Total Returns and Organization Commitment in Accounting
Professionals. (Masters Thesis). National Institute of Development
Administration (Human Resource and Organization Development). Kaewkhaw, J. (2014). The Impact of Board Characteristics, Board Size and
Board Meeting on Earnings Quality : Evidence from
The Listed Companies in the Stock Exchange of Thailand. (Masters
Thesis). Prince of Songkla University. Kagzi, M., & Guha, M. (2018). Does
board demographic diversity influence firm performance? Evidence from
Indian-knowledge intensive firms. Benchmarking: An International Journal,
25, 1028-1058. Khunkaew, R. (2021). The Relationship between Board Composition, Corporate
Governance Score, and the Quality of Risk Management Reporting of Listed
Companies from the Stock Exchange of Thailand (SET) in SET100 group
during the COVID-19 Crisis. Journal
of Management Sciences Suratthani Rajabhat
University, 8, 143170. Niazi, M., Othman,
Z., & Chandren, S. (2021). The moderating role
of directors financial expertise in political connections and corporate
financial performance in Pakistan. Journal of Accounting, 7, 865-874. Pattarasomsakul, M. (2018). Good Governance, Pay and Firm Performance: Evidenced
from Thailand. (Masters Thesis). Chulalongkorn University. Petchsakulwong, P., & Jansakul,
N. (2018). Board of directors and profitability ratio of
Thai non-life insurers. Kasetsart
Journal of Social Sciences, 39, 122-128. Phakdee, A. (2018). The effect of Board Characteristics on Firm Performance
of the listed companies in the stock exchange of Thailand. Journal of
Humanities and Social Sciences Valaya Alongkorn, 1, 164-175. Phutkhunthod, L. & Nakprasit, C. (2018). The Relationship Between Board of
Directors Character and Accounting Performance. RMUTI Journal Humanities
and Social Sciences, 5, 18-31. Pimpare, w., & Suksonghong, K. (2019). The
Relationship between Board Demographic Diversity and Firm Performance. Journal
of Liberal Arts and Management Science Kasetsart
University, 2, 9-26. Piriyakul, M. (2015). Moderator and mediator in Structural Equation Modeling. The Journal of Industrial
Technology, 11, 83-96. Piromrak, P. (2017). The
Impact of Corporate Governance on Return on Assets and Buusiness
Value of Listed Companies in the Stock Exchange of Thailand. (Masters
Independent Study). Sripatum University, Faculty of
Business Administration. Prabpal, T., & Terdpaopong,
K. (2022). The Relationship Between Structures of Corporates Boards and
Performance of Companies Listed on the Stock Exchange of Thailand. Journal
of Federation of Accounting Professions, 10, 45-65. Prachuabmoh, A., Meejaisue,
P., Sakulitsariyaporn, C. and Jarupathirun,
S. (2018). The Relationship between Structure of the
Board of Directors and the Performance of Companies Listed on the Stock
Exchange of Thailand. Kasem Bundit Journal, 19, 124-141. Pumiviset, W. & Suttipun,
M. (2023). Mediating Role of Strategic Management
Accounting on Relationship Between Board Composition and Financial
Performance of Green Industry in Thailand. Journal of Accountancy and
Management, 15, 112-129. Roudaki, J., & Bhuiyan, M.
B. U. (2015). Interlocking Directorship in New Zealand. Australasian
Accounting, Business and Finance Journal, 3, 45-58. Rubino, F. E., Tenuta, P., & Cambrea,
D. R. (2017). Board characteristics effects on performance in family and
non-family business: a multi-theoretical approach. Journal of Management
& Governance, 21, 623-658. Sae-ngow, T. (2014). The
Relation between Executive Compensation and Executive Gender on Return on
Equity of Listed Companies on SET 100. (Masters Independent Study).
Bangkok University, Faculty of Business Administration. Suksanguan, W., Chotkunakitti, P., Tripattanasit,
P. and Kobkanjanapued, Y. (2022). The
Impact of COVID-19 Pandemic Crisis on Profitability
Ratio of Hotels and Resorts in Thailand. Journal of Multidisciplinary in
Humanities and Social Sciences, 5, 1583-1600. Sustainable Capital
Market Development. (2021, January). CG Today. Retrieved
21 August Thanispong, K. (2021). FOREIGN Foreign Ownership, Foreign Board member. And EARNINGS Earnings Management and Performance of Thai Commercial Bank Listed of The Stock Exchange of Thailand. (Doctors Thesis). Dhurakij Pundit University, College of Innovative Business and Accountancy. The Securities and Exchange Commission. (2017).
Corporate Governance Code for Listed Companies 2017. Wonglacorn, S., &
Am-ugsorn, S. (2023). Impact
of Corporate Governance and Financial Flexibility on Firm Value in the COVID-19 Crisis: A Case Study of Companies in the Stock Exchange of
Thailand. Journal of Federation of Accounting Professions, 13,
20-41. Workpoint Today. (2023, 8 June). Looking back at STARK
stocks from the company that investors are wooing. to the phenomenon of stocks
falling 90% within one day. |
|||
