The impact of internal control requirements on profitability of Palestinian shareholding companies : Palestinian banking sector
Other Title(s)
تأثير متطلبات الرقابة الداخلية على ربحية الشركات المساهمة الفلسطينية : قطاع البنوك الفلسطينية
Dissertant
Thesis advisor
Halas, Salim Abd Allah
Madi, Hisham Kamil
Comitee Members
al-Dayih, Wail Kamal
Jarbu, Yusuf Muhammad
University
Islamic University
Faculty
Faculty of Commerce
Department
Department of Accounting and Finance
University Country
Palestine (Gaza Strip)
Degree
Master
Degree Date
2017
English Abstract
This research aims to investigate the compliance of Palestinian shareholding companies with the requirements of internal control and the effect of the compliance of the shareholding companies with the requirements of the internal control standard on their profitability.
A questionnaire was used to collect data about the compliance with internal control requirements to achieve the research goal.
The researcher uses the qualitative data analysis methods.
The researcher used the statistical package for the Social Science (SPSS) for analyzing the data.
The results of study revealed the degree of compliance with all components of internal control is very high, and the effect of internal control on profitability is significant and positive.
The study reach to certain recommendations: 1.
The managers of all shareholding companies should develop the internal control system to maximize the well-being of their entities.
2.
The management should publish all policies such as integrity and morale and announce it as a part of his mission to enhance the control environment culture.
3.
The auditing association should coordinate with Palestinian stock exchange to cooperate to issue anew rules related to internal audit and this rules should audited by external auditor to make sure this rules are implemented.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
126
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Research background.
Chapter Two : Internal control.
Chapter Three : Internal control applicable in Palestine.
Chapter Four : Internal control and financial performance.
Chapter Five : Methodology.
Chapter Six : Data analysis and results.
Chapter Seven : Conclusion and recommendation.
References.
American Psychological Association (APA)
Ayyash, Muhammad Yusuf Hasan. (2017). The impact of internal control requirements on profitability of Palestinian shareholding companies : Palestinian banking sector. (Master's theses Theses and Dissertations Master). Islamic University, Palestine (Gaza Strip)
https://search.emarefa.net/detail/BIM-733776
Modern Language Association (MLA)
Ayyash, Muhammad Yusuf Hasan. The impact of internal control requirements on profitability of Palestinian shareholding companies : Palestinian banking sector. (Master's theses Theses and Dissertations Master). Islamic University. (2017).
https://search.emarefa.net/detail/BIM-733776
American Medical Association (AMA)
Ayyash, Muhammad Yusuf Hasan. (2017). The impact of internal control requirements on profitability of Palestinian shareholding companies : Palestinian banking sector. (Master's theses Theses and Dissertations Master). Islamic University, Palestine (Gaza Strip)
https://search.emarefa.net/detail/BIM-733776
Language
English
Data Type
Arab Theses
Record ID
BIM-733776
