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Structural Relationship Model of Factors affecting Profitability and Profit Quality of Companies Listed on the Stock Exchange of Thailand in the Service Business Industry Group |
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| รหัสดีโอไอ | |
| Creator | Sucharat Boonyoo |
| Title | Structural Relationship Model of Factors affecting Profitability and Profit Quality of Companies Listed on the Stock Exchange of Thailand in the Service Business Industry Group |
| Contributor | Kanokorn Boonmakerd |
| Publisher | Doctor of Philosophy in Social Sciences Association Ramkhamhaeng University |
| Publication Year | 2569 |
| Journal Title | Ph.D. in Social Sciences Journal |
| Journal Vol. | 16 |
| Journal No. | 1 |
| Page no. | e279641 |
| Keyword | Financial Liquidity, Profitability, Earnings Quality |
| URL Website | https://so05.tci-thaijo.org/index.php/phdssj |
| ISSN | 2985-0037 |
| Abstract | This research article aims to study the structural relationship model of factors affecting profitability and profit quality of companies listed on the stock exchange of Thailand in the service business industry group. It is quantitative research. Population and samples in this study were companies listed on the stock exchange of Thailand, service business industry group 132 samples. There are research tools is paper to collect information from financial statement on the annual company report and then the data collected from the paper was analyzed by using statistics consisting of percentage, means, Maximum, Minimum, standard deviation and Structural Equation Modelling program.Findings are as follows: (1) the financial liquidity (FL) directly affected net profit ratio profitability (NPR), return on assets profitability (ROA), and return on equity profitability (ROE) with the path coefficient scale at .882, .766, and .665, respectively. Furthermore, financial liquidity (FL) indirectly affected Earnings Quality (EQ) with the path coefficient scale at .735; and (2) the return on assets profitability (ROA), and return on equity profitability (ROE) directly influenced Earnings Quality (EQ) with the path coefficient scale at .399, and .453, respectively, but Net Profit Ratio profitability (NPR) did not affect Earnings Quality (EQ) with the path coefficient scale at .145. |
