Factors Affecting the Submission of Financial Statements via the DBD e-Filing System of a Corporation Registered with the Department of Business Development in Prachuap Khiri Khan Province

The DBD e-Filing system is a financial statement submission system which is prepared to replace the submission of the original financial statements as a document form leading to increase efficiency and convenience for clients. This research aimed to: 1) study the level of knowledge and understanding of the juristic person responsible for submitting financial statements via DBD e-Filing system; and 2) to study factors affecting the submission of financial statements Via DBD e-Filing system of a juristic company registered with the Department of Business Development. The samplings of this study were 400 juristic persons registered with the Department of Business Development in Prachuap Khiri Khan Province derived through Stratified Random Sampling technique. Mean scores, S.D, t-test and F-test (ANOVA and MANOVA) were formulated for data analysis. The findings were as follows: 1) Entities responsible for submitting financial statements had a high level of knowledge and understanding in the submission of financial statements via the DBD e-Filing system both in overall and in each aspect; and 2) Factors affecting the submission of financial statements via the DBD e-Filing system were: a juristic person responsible for submitting financial statements of education levels and different status had a different influence on the submission of financial statements with statistically significant difference at 0.05 level through knowledge and understanding in the submission of financial statements and ease of use and usefulness in using the system. Moreover, all three factors were shown a positive impact on the submission of financial statements via the DBD e-Filing system.