ISSN 2521-8360 (Online) 1028 l ‫ يونيو‬l 1 l ‫ العدد‬l 7 l ‫ المجلد‬،‫مجلة دراسات االقتصاد واألعمال‬

ISSN 2521-8352 (Print)

 

61

SPSS

2007

1 2008

2003 2001
2014

ali.zwawi@eps.misuratau.edu.ly 
19
 3

1002 

1002 

1002 
18

30
30

2012 1003 

(1009 ) 

20
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

1022 

210

100

1020 
2
1022

240

182

1022 
2

4
10

21
 2

1
2003

2012

2010 2003
3
1

2
2

3


53 2009

2003

22
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

2010 2001

2009

2015
1973 116

2013


1984 13

2003 15
2010 12

2007

23
 2002

2009

2007

 2007

24
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

2014


2009

2005

2014
1

2009

4 2014

25
 9

Kolomogorov-Smirnov Test

Wilcoxon Signed Ranks Test

Mann-Whitney Test

25 36

61

20

SPSS
Alpha
Cronbach Alpha
Cronbach

Cronbach's Alpha 2

05870 05757 5
05929 05864 7
05865 05749 7
05931 05867 9
05958 05918 28

1
60

26
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

9558

2
Mann Whitney P-Value
0505
Kolmogorov- P-Value)
0505 Smirnov

Wilcoxon P-Value)
0505 Singned Ranks

Wilcoxon Test
Mann-
Kolmogorov-
Whitey
Smirnov Test
Test

1
05856 128500 1468500 05000 05000

05771 18500 1653500 05000 05000

3
05331 190500 1241500 05000 05000

4
05746 121500 1532500 05000 05000

5
05325 237500 891500 05000 05000

27
 3

Mann Whitney P-Value

Kolmogorov- P-Value)
0505
0505 Smirnov

Wilcoxon P-Value)
0505 Singned Ranks

Wilcoxon Test
Mann-
Kolmogorov-
Whitey
Smirnov Test
Test

05631 140500 1345500 05000 05000 1

05691 178500 1362500 05000 05000 2

3
05440 65500 1316500 05000 05000

05974 58550 1267550 05000 05000

05084 170500 1541500 05000 05000

05919 152550 1278550 05000 05000

7
05380 113500 1213500 05000 05000

28
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

Kolmogorov- P-Value)
Mann Whitney P-Value
0505 Smirnov
0505

Wilcoxon P-Value)
0505 Singned Ranks

Wilcoxon Test
Mann-
Whitey Test

1
05284 117500 918500 05000

2
05115 136550 1348550 05000

3
05584 031500 1347500 05000

4
05994 256550 1069550 05000

5
05275 156550 704550 05000

5
05531 102500 759500 05000

05054 197550 432550 05044 7

29
 Kolmogorov- P-Value
0505 Smirnov

Wilcoxon Test
Mann-
Kolmogorov-
Whitey
Smirnov Test
Test

1
05089 064500 1647500 05000 05000

2
05565 063500 1212500 05000 05000

3
05404 117500 1368500 05000 05000

4
05713 149550 1026550 05000 05000

5
05000
05159 117500 1059500 05000

6
05935 246500 1407500 05000 05000

7
05234 246500 1132500 05000 05000

8
05125 120500 1311500 05000 05000

9
05572 157500 0878500 05000 05000

30
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

Wilcoxon P-Value)
0505 Singned Ranks

Mann Whitney P-Value

0505

22

21

31
 5

2
6

4
7

2005 .1
281 239 1 15
88 43 1 45
2014 .6
2009 .2

2007 .7

2005 .3

2003 .8

2013 .9
2010 .4

2013 28 27

2008 .10

2007 .5

32
 ISSN 2521-8360 (Online), ISSN 2521-8352 (Print) 2018 1 7

2012 .16 2014 .11

2001 .17
2007 .12

2014 .18 2012 .13

2015 .19 .14

2002

2014 .15
2006 .20
10
472 453 3
202 171 4 8

Abstract:
The study aimed to identify the obstacles behind the failure of industrial companies, operating in
Misurata, to disclose their social responsibility. 61 questionnaires were distributed to survey the
opinions of a sample of external auditors and those responsible for the preparation of financial reports
in a number of industrial companies that were accessible. The data collected have been analyzed using
the Statistical Package for Social Sciences (SPSS). The study found that there are legislative,
scientific, professional, financial, cultural and social factors that prevent the industrial companies,
operating in the city of Misurata, from disclose such information. Furthermore, it was found that there
was no significant differences between the views of external auditors and the views of officials.

33