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آفاق اقتصادية

Āfāqiqtiṣā

محكمة تصدر نصف سنوياً عن دولية مجلة علمية كلية االقتصاد والتجارة بجامعة المرقب

50/2017

E-ISSN 2520-5005

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:Cite This Article: (APAقتبس هذه المقالة )إ

أثووت بيقضووا بةب ووقؤ الم ووؤ لضؤ ( 1029) هووذدمحم ؛ ب وضوووج، جضوو. ووبل ، العجووو بجلوؤ فاوب االجتمبعضؤ على األداء المبلي لشتكبت الخذببت الم وبهمؤ العببوؤ األند ضوؤ

231-225[ 20] 5 اقتصبديؤ

Āfāq iqtiṣādi Journ l

afaq.elmergib.edu.l y E-ISSN: 2520-5005

Āfāqiqtiṣādi Journal - Volume 5. Issue 10. June 2019. (116)

AFIQ

The aim of the study is to identify the impact of the disclosure of social responsibility

accounting on the financial performance of the Jordanian shareholding services

companies. The study composes all Jordanian public shareholding services companies

listed on the Amman Stock Exchange. The study employs he annual reports of the

companies for the years 2011-2015 at the 58 Jordanian shareholding services

companies. In order to achieve the aim of this study, the method of Content Analysis is

used based on the questionnaire to measure the extent of the implementation of

activities related to social responsibility accounting (human resources development

activities, environmental resource development activities, community service activities

and product quality activities). For the Performance Measurement, the study utilizes the

following financial ratios (return on assets (ROA), return on equity (ROE) and return on

sales (ROS) ratio. The study revealed that the extent of disclosure of social

responsibility information by Jordanian public service companies is relatively low. The

study also found that there is a statistically significant impact of the activities of social

responsibility accounting on the financial performance of the ROA, there is no

statistically significant effect of the activities of accounting for social responsibility on

financial performance on the ratio of return on assets Equity (ROE) and return on sales

(ROS) ratio. Lastly, The study recommended to encourage Jordanian public

shareholding services companies listed on the Amman Stock Exchange to increase

attention to their social responsibility, represented by community service, which has had

a positive impact on their financial performance.




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1

(Singh,2014) (KPMG)1025 91%

.

(World Business Council

for Sustainable Development)

(European

Commission, 2011)

Lnoue & lee ,2011

1023

.

2

1022;1022 1022 Rahmawati et al.,2014; Sharma

&Bowerman, 2016 ; Simionescu & Ghergina,2014 Saeidi et al.,2015 ; Yeganeh et




AFIQ

al.,2014

1022; 1022 Sharma & Bowerman,2016; Yeganeh et

al.,2014Rahmawati et al.,2014Simionescu

& Ghergina,2014

Anlesinya et al.,2014;1022;Saeidi et al.,2014

3

ROA

ROE

(ROS)

4

5




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اآلداء المالي ← مسؤولية االجتماعيةمحاسبة ال

↓ ↓

↓ ↓

الموارد البشرية.االنشطة الخاصة بتنمية .1 االنشطة الخاصة بتنمية الموارد البيئية .2 األنشطة الخاصة باالرتقاء بالمنتجات .3 األنشطة الخاصة بخدمة المجتمع .4

← .(ROA) العائد على األصول .1

(.ROEالعائد على حقوق المساهمين ) .2

(.ROSالعائد على المبيعات ) .3




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2.8

Bowerman and Sharma2016

2995

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Yeganeh et al.2014

(ROA)(ROE)

(ROS)(EPS)Q

(P/E) 53

Simionescu and Gherghina 2014 :

10051022

15

(ROA)(ROE)

(ROS)(EPS)(PBV)

(ROS)

(EPS)

(2014) Anlesinya et al.

MTN




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MTN

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Bayoud2012

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125

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(ROA)Tobin’s q12

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1022

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Mahoney and Roberts ,2007

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2010

Guney,

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(Multicollinearity )

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One way ANOVA

3.11




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13

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االوحراف

المعياري

معامل

االلتواء

معامل

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التبايه

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(Tolerance)

الخبصؤ وبالنبقبء اال شيؤ

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اال شيؤ الخبصؤ وتنمضؤ

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اال شيؤ الخبصؤ وخذبؤ

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اال شيؤ الخبصؤ وتنمضؤ

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0 3210 20 0511 290 000




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2

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90ROA

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f

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6

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t0 05

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ROE




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9

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223103035590 5510 552

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f

03959 03011

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112 1309001931




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22f0 011

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(ROS)

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12

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ΒStd error tSig(t)

139212139530 2150 511

1131192233030 2590 512

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2032212053290 3530 101

13 5315 5950 3210 133

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;1022Inoue and Lee, 2011) 1022Yeganeh et AL.,2014

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2.13

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https://goo.gl/8RW2Zn




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