I am trying to model a solar panel and vary the panel efficiency as well as area. How does this correlate to Homer PV inputs of size(kW)?  For example if I want to model a 1 meter squared array with an efficiency of 23 percent how do I represent that in Homer?

If the PV panel efficiency is 23%, then under standard conditions (1 kW/m2 of radiation striking the panel) one square meter of panel will produce 0.23 kW of power.  It's rated output is 0.23 kW, so you would enter its size in HOMER as 0.23 kW.