Factors Relating to The Accounting of Health Promoting Hospital in Trang Province

Abstract

This research aimed to analyze the relationship between personal characteristic factors and knowledge with the accounting preparation among public health officers working in Subdistrict Health Promoting Hospital, Trang Province. This study was a cross-sectional research design and the sample group consisted of 95 personnel responsible for preparing accounting in Sub-district Health Promoting Hospitals, Trang Province. The simple random sampling technique was used to select the sample. Data collection was done with the questionnaire. Data analysis used descriptive statistics to present numbers and percentages, whereas analyzing relationships among personal factors, knowledge with the quality of accounting preparation with the Chi-Square test. The results of this study found that the majority of the sample had moderate knowledge level (88.8%), and the quality of the accounting preparation was moderate level (49.5%). As for the relationship between personal characteristic factors and knowledge with the quality of accounting preparation, it was found that knowledge, gender and the training experience factors were associated with the quality of accounting preparation with statistical significance at Chi-square test was 34.073, 6.424 and 4.810 (p<0.05), respectively. This study recommended that the stakeholders responsible for personnel should provide continuous training and supervision regarding accounting preparation so that personnel always have up-to-date knowledge. There should also be a stable, up-to-date financial and accounting program.