أثر الاستثمار في تكنولوجيا المعلومات على الأداء المالي : دراسة تطبيقية على البنوك المدرجة في بورصة فلسطين

Abstract EN

This study aims to analyze the impact of investment in information technology on financial performance, as investment in information technology consists of three components: investment in hardware, investment in software and technology systems, investment in the number of ATMs, and the dependent variable is financial performance Measured by return on assets.

This was done by applying to the banks listed on the Palestine Stock Exchange, where the study population consisted of 6 banks, and the sample included all the listed banks due to the small size of the community.

The data was collected from the annual and published reports of these banks during the period from 2015-2020 based on the panel data analysis method.

The study relied mainly on the use of the standard statistical analysis program (Eviews), and the multiple regression model was applied using the generalized least squares (GLS) method.

After conducting the statistical analysis, the study concluded that there is an impact of investment in information technology on financial performance, as there is a medium negative relationship between hardware and software with return on assets.

In addition, there was a positive and moderate relationship between the prevalence of ATMs and the return on assets, so the study recommended that banks should consider the issue of financial performance when spending on financial technology and technical devices.

It is therefore essential that banks determine the optimal and appropriate level of spending on technology.