İslami Bankalarda Kurumsal Yönetişim ve Performans: Malezya ve Körfez Işbirliği Konseyi Ülkelerindeki Bankaların Karşılaştırmalı Bir Çalışması

Abstract

This paper contributes to the literature by discussing the relationship between corporate governance and performance of Islamic banks operating in Malaysia and the Gulf Cooperation Council (GCC) countries. The effects of board independence and board size on performance are examined by using relevant analyses. The paper finds that there was a significant and negative relationship between ROA and board independence and it was also a significant predictor of ROE. Malaysian banks were performed better than the GCC banks by comparing the average ROE and ROA and they also had more independent directors. According to the univariate test results, Malaysian banks were performed better than the GCC banks in terms of ROE and Tobin`s Q.

Keywords

• Corporate governance
• bank performance
• Malaysia and GCC countries Islamic banks

İslami Bankalarda Kurumsal Yönetişim ve Performans: Malezya ve Körfez Işbirliği Konseyi Ülkelerindeki Bankaların Karşılaştırmalı Bir Çalışması

Öz

Bu çalışmanın amacı, Malezya'da ve Körfez İşbirliği Konseyi (KİK) ülkelerinde faaliyet gösteren İslami bankaların kurumsal yönetişimi ve performansları arasındaki ilişkiyi tartışarak yazına katkıda bulunmaktır. Yönetim kurulu bağımsızlığının ve büyüklüğünün banka performansı üzerindeki etkileri ilgili analizler kullanılarak incelenmiştir. Çalışma, aktif karlılığı ve kurul bağımsızlığı arasında anlamlı negatif bir ilişki olduğunu ve aynı zamanda aktif karlılığının öz sermaye karlılığının önemli bir yordayıcısı olduğunu ortaya koymuştur. Öz sermaye karlılığı ve aktif karlılığı ortalamaları bakımından Malezya bankalarının KİK bankalarından daha iyi performans gösterdikleri ve ayrıca daha bağımsız yönetim kurullarına sahip oldukları bulunmuştur. Tek değişkenli test sonuçlarına göre ise, Malezya bankalarının öz sermaye karlılığı ve Tobin Q oranları açısından KİK bankalarından daha iyi performans gösterdikleri ortaya konmuştur.

Anahtar Kelimeler

• Kurumsal yönetişim
• banka performansı
• Malezya ve Körfez İşbirliği Konseyi (KİK) ülkeleri İslami bankaları

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