جودة المعلومات المحاسبية وأثرها على الأداء المالي دراسة ميدانية على مصرف الجمهورية بمدينة طرابلس

Abstract

This study aimed to explore the reciprocal impact between the quality of accounting information and the financial performance of the Republic Bank in the city of Tripoli. The study primarily focused on the level of accounting information quality as the independent variable, while considering financial performance as the dependent variable. The study relied on a simple random sample, with the target sample size being 96 individuals. A questionnaire was used as the primary tool for collecting information related to the study's axes and variables. Ninety-one questionnaires were subjected to statistical analysis using the Statistical Package for the Social Sciences (SPSS) software, after excluding 5 forms due to incomplete responses. The study adopted a descriptive analytical approach to interpret and analyze the relationship between its variables. It arrived at a series of main results, the most prominent of which is: there is a statistically significant effect between the quality of accounting information and financial performance at the bank. The study concluded with a set of recommendations, including working to enhance transparency by publishing independent reports to maintain investor confidence and support financial growth.