The Impact of Accounting Information on Financial Statement to The Market Value of The Energy and Utilities Business in The Stock Exchange of Thailand.

Abstract

       The purpose of this study was to study the effect of accounting information shown on the financial statements on the market value of energy and utilities sectors listed on the Stock Exchange of Thailand. Whether it affects each other or not, how the accounting information used in the study is the rate of return on assets. money structure company size working capital ratio and the turnover rate of accounts receivable which collects information of companies listed on the Stock Exchange of Thailand Only companies with complete data in 2018-2022, totaling 47 companies, by analysis multiple regression at the confidence level of 95%.
       The study found that accounting information that has a positive correlation that affects the market value of energy and utilities sectors In the Stock Exchange of Thailand according to the model, the Sig. value is equal to 0.000, indicating that there is at least one independent variable, which is the rate of return on assets. capital structure company size working capital ratio and the turnover rate of accounts receivable That can explain changes in market value. At a significant level of 0.05, there was a coefficient of decision (Adjusted R2) equal to 0.043 indicating that the capital structure company size working capital ratio and the turnover rate of accounts receivable Can explain the change in the market value of 4.30 percent when considering the model, showing that the yield rate on assets capital structure company size and working capital ratio affecting the market value in the same direction positively at the significance level of 0.05, that is, the capital structure company size and working capital ratio Increasing will result in an increase in market value as well. The debtor turnover rate Affects the market value in the opposite direction positively. at the significance level of 0.05, that is, the debtor turnover rate Increasing will result in a decrease in market value.