أثر خصائص لجنة تدقيق الحسابات على الإفصاح عن المسؤولية الاجتماعية : دراسة تطبيقية على البنوك وشركات التأمين المدرجة في بورصة فلسطين

الملخص EN

The study aims to study, analyze and evaluate the quality of e-learning in its dimensions (evaluation of faculty members, Distance evaluation of the educational process, evaluation of infrastructure) and its impact on the degree of satisfaction of university students at Taibah University.

The study relied on the descriptive analytical approach.

The primary data for the study was collected through the questionnaire tool, which consisted of (18) items and was distributed to a simple random sample of (300) male and female students.

In order to determine the effects between independent and dependent study variables, the results were analyzed using the Structural Equation Modeling (SEM) method using Amos Ver.24 programming.

The study revealed that the general attitudes towards the quality of e-learning with its dimensions at Taibah University in the Kingdom of Saudi Arabia were high and with an average of (3.897) where the means for the dimensions of e-learning quality ranged between (3.561 – 4.172).

Moreover, the results also found that the learners' satisfaction degree at Taibah University in the Kingdom of Saudi Arabia was high with an average of (4.128) where the means for the dimensions of the quality of e-learning ranged between (4.070 - 4.187).

The study recommends that Taibah University should continue to adopt e-learning as a strategic option, and familiarize with the best global practices in the field of e-learning, and adopting contemporary practices in this field.