العوامل المؤثرة على الأداء المالي للمؤسسات الصناعية في الجزائر : دراسة عينة من المؤسسات الناشطة في قطاع الصناعات الغذائية للفترة 2013-2017

Abstract EN

This study aims to study the impact of some internal factors on the financial performance of industrial Firmsactive in the field of foodindustry in Algeria.

To achieve this purpose we used the method of Panel Data for a sample of 20 Firms during the period from 2013 to 2017, by building a model To measure the impact of independent variables (Size, leverage, sales growth, liquidity) on the dependent variable (return on assets), and determine which of these factors explain the financial performance of the Firms under study.

The results of the study showed a significant positive effect of sales growth on financial performance, and a significant negative impact of Size on the financial performance of the Firms under study.