Jordan petroleum refinery is the largest refinery company in Jordan. thereforeTherefore a very high percentage of the country’s refinery activities are carried out in the company. In that case, the company contributes largely to the economy of the country and the Hashmi kingdom of Jordan. The company has employed a large number of individuals to work in the company, thus as a result, directly improving the gross domestic product of the country. Studies show that the company is responsible for refining 70% of the oil and petroleum products of the country, while the remaining 30% is left for other refining companies in the country. Oil and petroleum products are said to be very lucrative, therefore playsplaying a very big role in increasing the revenue collected by various governments courtesy of the income of the employees, thus the improving the company’s gross domestic product. A company is termed to be performing well as a result of the monetary value attached to it, whereby many factors affecting the company are linked. The monetary value is clearly represented on the financial statements of the company, thus forming the basis of interest of the researcher on the topic.