أثر استخدام نموذج Camels في الأداء المالي للمؤسسات المالية الإسلامية : دراسة تطبيقية على المؤسسات العامة في الأردن

Abstract EN

The study aims to test the impact of the elements of the Camels model on the financial performance of financial institutions in the public sector in Jordan during the period from 2015-2021, where the study population is represented in all Islamic financial institutions in the public sector in Jordan.

Orphans, and the Hajj Fund for Saving and Investment.

The Zakat Fund was excluded from the study because it did not engage in any investment activity until the end of 2021, and the Endowment Funds Development Foundation was excluded due to the lack of necessary financial data.

By conducting statistical analysis, the results showed that the elements of the (Camels) model had It affected the return on assets, until the quality of assets and the variable coefficient of management efficiency were not statistically significant at the 5% level, just as the variables of "capital adequacy", "management efficiency", "profitability", "liquidity" and "sensitivity to market risks" It has a statistically significant effect on the growth rate of assets.

On the other hand, the "quality of assets" variable does not show a statistically significant effect on the growth rate of assets.

Based on the results, the study presented several recommendations, the most important of which is that the financial institutions, the study sample, should work to enhance their capital adequacy by ensuring that they meet the regulatory capital requirements.

Improving capital quality to enhance risk tolerance and support asset growth and improving management efficiency to achieve sustainable asset growth and enhance financial performance.