أثر إدارة مخاطر الشركات على الأداء المالي للشركات المدرجة في بورصة فلسطين
Date
2023-12-19
Authors
نديم وليد محمد خلف
Nadeem Waleed Mohammad Khalaf
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
هدفت هذه الدراسة بشكل رئيس إلى اختبار أثر إدارة المخاطر للشركات المدرجة في بورصة فلسطين على الأداء المالي، وقد اعتمدت الدراسة على المنهج الوصفي التحليلي من خلال استبانة تم من خلالها جمع البيانات الاولية للدراسة، وقد بلغ حجم مجتمع الدراسة (48) شركة، وتم توزيع (81) استبانة على العاملين في قسم إدارة مخاطر الشركات وتم توزيعها على (27) شركة عاملة في بورصة فلسطين، وتم استرداد (66) استبانة منها، بنسبة استرداد بلغت 81.4% من مجتمع الدراسة الأصلي، وتم تفريغ وتحليل الاستبانة من خلال برنامج التحليل الإحصائي (SPSS).
أظهرت النتائج بأن إدارة مخاطر الشركات تؤثر بشكل إيجابي على الأداء المالي للشركات المدرجة في بورصة فلسطين. بالإضافة إلى ذلك، الجهود المستمرة في المتابعة والمراقبة، ووجود هياكل تنظيمية مخصصة لإدارة المخاطر تلعب دورًا حاسمًا في تحسين الأداء المالي وتعزيز نجاح الشركات. بالإضافة الى وجود علاقات متوسطة طردية بين ابعاد إدارة مخاطر الشركات والأداء المالي لتساهم في تحقيق أداء مالي أفضل للشركات المدرجة في بورصة فلسطين، وكذلك توصلت الدراسة الى عدم وجود فروق ذات دلالة احصائية حول محور إدارة مخاطر بأبعاده المختلفة تعزى للمتغيرات (العمر، المؤهل العلمي، الشهادة المهنية).
أوصت الدراسة بضرورة تعزيز الاهتمام بإدارة مخاطر الشركات حيث أكدت نتائج الدراسة أن تحسين إدارة مخاطر الشركات سيؤدي إلى زيادة الأداء المالي بمقدار، وهذا يؤكد ضرورة تعزيز الاهتمام بإدارة مخاطر الشركات، كما أوصت الدراسة بضرورة وجود قسم إدارة مخاطر بالشركات؛ لأن ذلك يرفع من الأداء المالي داخل الشركة ويزيد من متابعة المخاطر الممكن حصولها بدقة وجودة عالية، وضرورة المحافظة على عملية تحليل المخاطر بشكل مستمر وتوفير الخبرات والكفاءات اللازمة لذلك ومنحهم كافة الأدوات اللازمة للقيام بعملهم؛ لأن ذلك سيزيد من الأداء المالي الخاص بالشركة، وضرورة الرقابة والمتابعة المستمرة لإدارة المخاطر في الشركة.
This study mainly aimed to test the impact of risk management for companies listed on the Palestine Exchange Market on financial performance. The study relied on the descriptive analytical approach through a questionnaire through which the primary data for the study was collected. The size of the study population reached (48) companies, and ( 81) questionnaires were distributed to employees in the Corporate Risk Management Department and distributed to (27) companies operating in the Palestine Exchange Market. (66) questionnaires were retrieved from them, with a recovery rate of 81.4% of the original study population. The questionnaire was transcribed and analyzed through the statistical analysis program ( SPSS). The results showed that corporate risk management positively affects the financial performance of companies listed on the Palestine Exchange Market. In addition, continuous monitoring and monitoring efforts, and the presence of dedicated risk management organizational structures play a crucial role in improving financial performance and enhancing corporate success. In addition to the presence of moderate positive relationships between the dimensions of corporate risk management and financial performance to contribute to achieving better financial performance for companies listed on the Palestine Exchange Market, the study also found that there are no statistically significant differences on the axis of risk management in its various dimensions due to the variables (age, academic qualification, certificate and professional). The study recommended the need to enhance interest in corporate risk management, as the results of the study confirmed that improving corporate risk management will lead to an increase in financial performance, and this confirms the need to enhance interest in corporate risk management. The study also recommended the necessity of having a risk management department in companies; Because this increases the financial performance within the company and increases the follow-up of possible risks with accuracy and high quality, and the necessity of maintaining the risk analysis process on an ongoing basis, providing the necessary expertise and competencies for that, and giving them all the necessary tools to do their work; Because this will increase the company's financial performance, and the necessity of continuous monitoring and follow-up of risk management in the company.
This study mainly aimed to test the impact of risk management for companies listed on the Palestine Exchange Market on financial performance. The study relied on the descriptive analytical approach through a questionnaire through which the primary data for the study was collected. The size of the study population reached (48) companies, and ( 81) questionnaires were distributed to employees in the Corporate Risk Management Department and distributed to (27) companies operating in the Palestine Exchange Market. (66) questionnaires were retrieved from them, with a recovery rate of 81.4% of the original study population. The questionnaire was transcribed and analyzed through the statistical analysis program ( SPSS). The results showed that corporate risk management positively affects the financial performance of companies listed on the Palestine Exchange Market. In addition, continuous monitoring and monitoring efforts, and the presence of dedicated risk management organizational structures play a crucial role in improving financial performance and enhancing corporate success. In addition to the presence of moderate positive relationships between the dimensions of corporate risk management and financial performance to contribute to achieving better financial performance for companies listed on the Palestine Exchange Market, the study also found that there are no statistically significant differences on the axis of risk management in its various dimensions due to the variables (age, academic qualification, certificate and professional). The study recommended the need to enhance interest in corporate risk management, as the results of the study confirmed that improving corporate risk management will lead to an increase in financial performance, and this confirms the need to enhance interest in corporate risk management. The study also recommended the necessity of having a risk management department in companies; Because this increases the financial performance within the company and increases the follow-up of possible risks with accuracy and high quality, and the necessity of maintaining the risk analysis process on an ongoing basis, providing the necessary expertise and competencies for that, and giving them all the necessary tools to do their work; Because this will increase the company's financial performance, and the necessity of continuous monitoring and follow-up of risk management in the company.