الآليات الرقابية في نظام حوكمة الشركات و تأثيرها على الأداء المالي : دراسة حالة المؤسسة الوطنية للمحروقات سوناطراك سكيكدة

الملخص EN

The study aims to determine the impact of monitoring mechanisms in corporate governance system on financial performance of the Algerian national oil company Sonatrach Skikda.

Whereas, the study population consisted of all the individuals working in the finance department of the regional directorate to transport oil through pipelines (RTE) and their number (70) workers, After the recovery process, only (39) forms were valid for final analysis.

To serve the objectives of the study, a descriptive analytical approach was adopted, in addition to using a set of descriptive and inferential statistical methods based on the (SPSS 21).

The results showed that there is a statistically significant positive effect of the control mechanisms in corporate governance system on the financial performance at a significance level (α = 0.

05).

In light of this, the study came out with a set of suggestions for the company under study.