أثر أداء المؤسسات اتجاه مسؤوليتها الإجتماعية على أداءها المالي : دراسة تطبيقية لعينة من المؤسسات الصناعية الجزائرية للفترة 2011-2014

الملخص EN

The aims of this study at revealing the impact of the performance of the Companies towards the social responsibility of stakeholders on financial performance For a sample of 41 Algerian industrial enterprises from 2011 to 2014, The expression of the independent variable social responsibility direction of stakeholders quantitative variable Is the Stakeholder Value Added, While the dependent variable of financial performance was expressed as the Return On Assets variable, In order to achieve the objectives of the study, a methodology was adopted that combines Data Tim Seris and Cross Data using the linear regression method Based on the statistical program Eviews 9.

The study concluded that there is no statistically significant relationship at the level of significance 0.05 = Į between the added value of stakeholders and return on assets during the study period, In other words, the performance of the Algerian institutions towards the social responsibilities of their parties with the main interests does not affect their financial performance