أثر تبني الشركات الاردنية للمسؤولية الاجتماعية على أدائها المالي دراسة تطبيقية على الشركات المدرجة في سوق عمان للاوراق المالية The Impact of Adopting Jordanian companies of Social Responsibility on Its Financial Performance An empirical study on the companies listed at Amman Stock Exchange

جمعة, محمد احمد (2017) أثر تبني الشركات الاردنية للمسؤولية الاجتماعية على أدائها المالي دراسة تطبيقية على الشركات المدرجة في سوق عمان للاوراق المالية The Impact of Adopting Jordanian companies of Social Responsibility on Its Financial Performance An empirical study on the companies listed at Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to study the impact of Adopting Jordanian companies of Social Responsibility on Its Financial Performance, The study community is represented by Jordanian companies listed at Amman stock exchange, The study sample have been chosen based on Robert Mason equation which was represented by (149) companies listed at Amman stock exchange distributed on the community groups based on stratified sampling. In order to achieve the objectives of this study, the researcher used the descriptive analytical approach in conducting the study, and to test the hypotheses of the study, Multiple linear regression were used. The results of the study showed a significant impact of adopting social responsibility on financial performance measured by return on assets (ROA), and an impact of both activities related to environmental control and activities related to human resources development on financial performance measured by (ROA), and no impact of activities related to community service on financial performance as measured by (ROA), and a significant impact of adopting social responsibility on financial performance measured by return on equity (ROE), and an impact of both activities related to environmental control and activities related to human ع resources development on financial performance measured by (ROE), and no impact of activities related to community service on financial performance as measured by (ROE), The study recommended to urge officials in ASE and other relevant authorities to activate the supervision on commitment of companies to disclose their social activities and to stimulate companies to do so, raise awareness about the effects and implications of social activities because of their impact on their financial performance. Keywords: Social Responsibility, Financial Performance, Amman Stock Exchange.

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