أثر الحكومة على الأداء المالي للمؤسسة الإقتصادية

Abstract

This study aims to know the impact of governance on the financial performance of institutions, through a case study of the Naftal Corporation – Mostaganem. In addition to generalities about financial performance from definitions, standards, as well as the most important basic indicators to measure it. In order to answer the problem posed, the study relied on the descriptive approach, by distributing a questionnaire to a sample of (35) employees in the institution under study, which included three( 03) Themes: The first axis represented personal data, while the second axis was about the independent variable (governance principles and mechanisms), it measures four (04) dimensions: Board responsibilities, disclosure and transparency, internal audit, external audit; while the third axis relates to the dependent variable. (The financial performance of the institution) The questionnaire data was processed using the SPSS program. The study concluded that governance positively affects the financial performance of the Naftal-Mostaghanem Corporation –