Effect of Internal Control on Efficiency of Performance in the Epidemic Situation COVID-19 of Faculty of Accountancy, Bangkokthonburi University
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Abstract
This article aimed to study the effect of internal control on the efficiency of performance in the epidemic situation COVID-19 of Faculty of the Accountancy, Bangkokthonburi University. This study was quantitative research. The population used in this study were administrators, lecturers, and staff of the Faculty of Accountancy, Bangkokthonburi University. consisted of 30 people. The quantitative data was collected by using the research tool. Percentage, descriptive statistics, arithmetic mean, and standard deviation were used to analyze the statistical data. Moreover, the obtained data was also analyzed using Multiple Regression Analysis by including all of the variables in the equation.
The results revealed that internal control of the Faculty of Accountancy, Bangkokthonburi University in all 5 factors was highly agreed and consisted of the control environment, risk assessment, control activities, information and communication, monitoring, and evaluation. And efficiency performance in the epidemic situation COVID-19 in all 2 facets: the most the quality of work performed, and the speed of operation. And in all, 2 factors were highly agreed upon, which consisted of internal process operation and cost. The impact of internal control on performance efficiency in an epidemic situation COVID-19. The results found that control environment, risk assessment, control activities, information and communication, monitoring and evaluation had the effect and predicted ability on the efficiency of performance of government officers in the finance department by 91.00%, with a standard error of prediction at 0.190 and statistical significance at 0.05.
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