Guechtouli, Manel <br/><br/>
The impact of governance on the performance of non-profit organizations in Malaysia 

 -  2026.<br/>							 
<br/><br/> 97 
<br/><br/> Non-profit organizations (NPOs) have a strong presence and play a major role in socioeconomic development in Malaysia. To date, more than 70,000 NPOs are registered in Malaysia. At the same time, these organizations often face governance problems. Our study offers a contribution to the debate on the governance of this type of organization and provides an opportunity to consider strategic reforms and policy changes aimed at strengthening their management. Our study will specifically examine the relationship between governance, public trust, and NPO performance in Malaysia. Our approach is quantitative, with 188 questionnaires distributed to a sample of NPOs. Analysis was performed using SPSS software. The study shows that there is a moderate positive association between financial reporting requirements and NPO performance in Malaysia. However, the study found a weak positive association between board responsibilities or characteristics and NPO performance. In addition, the relationship between stakeholders and NPO performance is also weak and positive. Therefore, it can be concluded that the three independent variables, namely board responsibilities, financial reporting requirements, and stakeholders, can significantly influence the performance of NPOs in Malaysia, but board characteristics do not seem to have a significant impact on NPO performance.