أثر تطبيق حوكمة الشركات على تحسين كفاءة مؤشرات الأداء المالي في البنك الأهلي السعودي

Abstract EN

This study aimed to analyze the impact of corporate governance implementation on improving the efficiency of financial performance indicators, through analyzing the impact of the variables of the size of board of directors, the executive members of board of directors, the number of board meetings, and the number of audit committees on improving the efficiency of companies' financial performance indicators.

The study followed the descriptive-analytical method, and a questionnaire was designed as a tool for data collection to cover the axes of the study for a sample of 111 employees.

The study showed several results, the most important of which were that, there was a significant impact of the size of board of directors, the executive members, the number of board meetings, and the number of independent members on improving the efficiency of financial performance indicators in the Saudi National Bank.

Accordingly, the study presented a set of recommendations, and the most important were the necessity of compliance by the banking administration in the Saudi National Bank to increase the corporate governance requirements, and to spread the governance culture among and between the related parties of the bank more broadly through the issuance of bulletins and instructions, and organizing corporate governance training courses to the bank's employees.