الأثر المعدل للحوكمة على العلاقة بين الرقابة الداخلية وتحسين مؤشرات الأداء في المناطق الحرة الأردنية

Abstract

The study aimed at identifying the moderating effect of governance on the relationship between internal control and enhancing performance indicators in the Jordanian free zones. To achieve the aim of the study, the descriptive analytical approach and the scientific model were used. The study sample included the Jordanian free zones, which are: Zarqa, Sahab, Muwaqqar, Airport, Karak, and Karama) affiliated to the Jordan Free and Development Zones Group The financial and investment performance indicators of the Jordanian free zones were used for the years 2011-2019. To analyze and test the study hypotheses, statistical methods were used, which are: (Descriptive statistics, measures of central tendency, normal distribution test, multiple linear correlation test, and interactive hierarchical regression analysis). The study found that there is a positive, statistically significant effect of internal control on improving performance indicators (trade balance, number of investors, number of investment contracts), and a negative impact of statistical significance for internal control on improving performance indicators (net profit), and there is also a positive impact. Statistical significance of the modified effect of governance on the relationship between internal control and improving performance indicators (trade balance, number of investment contracts), and the presence of a negative statistical significance effect of the modified effect of governance on the relationship between internal control and improving performance indicators (net profit, number of investors). The study recommended the necessity of giving incentive advantages and exemptions to investors, working to encourage them to invest in the regions, and thus it will be reflected in the performance and prosperity of these regions with new and distinctive experiences and competencies, and to activate the evaluation of internal control systems in the financial and accounting aspects.