Araştırma Makalesi
BibTex RIS Kaynak Göster

THE IMPACT OF FINANCIAL LEVERAGE, BANK SIZE AND ASSET GROWTH RATE ON PROFITABILITY OF COMMERCIAL BANKS IN AFGHANISTAN

Yıl 2023, Cilt: 3 Sayı: 1, 62 - 77, 20.03.2023

Öz

The purpose of the study is to investigate the impact of financial leverage, bank size and growth rate on profitability of commercial banks in Afghanistan. It use of secondary data from audited financial statements of nine commercial banks from 2013 to 2018. In this research profitability is the dependent variable and measured by Return on Assets (ROA) and financial leverage which measured by Debt to Equity (DTE) and Bank Size (BS) and Assets Growth Rate are also independent variables. For finding out the relationship between leverage and profitability of banks and testing the research hypothesis current research used the multiple liner regression and coefficient of correlation. The data was analyzed by SPSS. The study established that Bank Size statistically has no statistically significant impact on profitability of commercial banks with p-value of 0.430, its mean that the research hypothesis were not accepted. Debt to Equity and Asset Growth Rate on the other hand were statistically significant indicating p-value of 0.005 and 0.032 respectively. This means they have significant impact on profitability of these commercial banks, the research hypothesis were accepted.

Kaynakça

  • Abbad, G. A., & Abu-Rub, N. (2012). The impact of capital structure on bank performance: evidence from Palestine. International Journal of Business and Social Science, 3(3), 187-199.
  • Ahmad, N., & Ahmad, N. (2018). Factors affecting bank profitability: An empirical study on Afghan commercial banks. International Journal of Financial Research, 9(2), 53-64. doi:10.5430/ijfr.v9n2p53
  • Akinlo, O. O., & Ogunbiyi, O. S. (2019). The determinants of bank profitability in Nigeria. Journal of African Business, 20(2), 246-260. doi:10.1080/15228916.2018.1463995
  • Ali, S., Khan, S. U., Iqbal, J., & Khattak, M. A. (2018). Bank size, financial leverage and bank profitability: Empirical evidence from Pakistan. International Journal of Economics and Financial Issues, 8(3), 100-108. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/6442
  • Ammar, A., Mohammad, J., & Muhammad, H. (2013). Debt financing and bank profitability: Evidence from Pakistan. Journal of Business Studies Quarterly, 4(4), 89-98.
  • Dadson, E. N., & Jamil, A. (2012). Capital structure and profitability of listed banks in Ghana. International Journal of Economics and Financial Issues, 2(4), 471-477.
  • Douglas, A. S. (2006). Basic Statistics for Business and Economics (5th edition ed.). McGraw- Hill.
  • Ghafari, H., Yousefi, M., & Vahabi, B. (2016). Impact of financial leverage on the performance of commercial banks in Iran. Iranian Journal of Management Studies, 9(4), 771-786. doi:10.22059/ijms.2016.61241
  • Gitman, L. L. (2009). Principale of Managerial Finance, 12th edation. Addison Wesley: Prentice Hall.
  • Goyal, A. (2014). The Relationship between Capital Structure & Profitability of Public Sector Banks. Asian Journal of Research in Banking and Finance, Vol.4.
  • Jonthan Berk and Peter Demarzo. (2013). Corporate Finance (3 ed.). Pearson.
  • Kothari, C. (2004). Research Methodology: Methods and Techniques (2nd edition ed.). New Delhi: New Age International.
  • Kumar, V., & Kumar, S. (2018). Determinants of bank profitability: Empirical evidence from Indian private sector banks. International Journal of Business and Management Studies, 10(1), 51-64. doi:10.17261/Pressacademia.2018.805
  • Molyneux, p . Thornton, J. (1992). Deteminants of European Bank Profitability. Journal of Banking and Finance, 16, 1173-1178.
  • Nassir, A. M., Mohd Said, R., & Aziz, N. A. (2015). Determinants of bank profitability in a developing economy: Evidence from the Malaysian banking sector. Journal of Applied Accounting Research, 16(1), 98-116. doi:10.1108/JAAR-05-2013-0042
  • Niresh, A. J., & Velnampy, T. (2012). Capital structure and profitability: an empirical analysis of Sri Lankan banking sector. Journal of Applied Accounting Research, 13(1), 2-20.
  • Ramadhan, A. B., & Trenggana, A. (2014). The effect of debt on profitability: empirical evidence from telecommunication industry in Indonesia. International Journal of Management and Business Research, 4(2), 145-155.
  • Roger, H. H. (1998). Accounting Principales: A Business Perspective, Financial Accounting. (8. edation, Ed.) McGraw - Hill.
  • Saadaoui, Z., & Trad, N. (2018). The impact of bank size, capital, and risk-taking on Tunisian bank profitability. International Journal of Finance and Banking Research, 4(3), 1-12. doi:10.11648/j.ijfbr.20180403.11
  • Sephan A. Ross, Randolph W.Westerfield & Jeffery Jaffe. (2013). Corporate Finance (10th edition ed.). New York: McGraw - Hill.
  • Stephen, H. (2010). Financial Statement Analysis and Security Valuation (4th edition ed.). Boston: McGraw –H
  • Yegon, C. K. (2014). The effect of debt financing on financial performance of listed firms in Kenya. European Scientific Journal, 10(10), 211-231.

MALİ KALDIRAÇ, BANKA BÜYÜKLÜĞÜ VE VARLIK BÜYÜME HIZININ AFGANİSTAN'DAKI TİCARİ BANKALARIN KÂRLILIĞI ÜZERİNDEKİ ETKİSİ

Yıl 2023, Cilt: 3 Sayı: 1, 62 - 77, 20.03.2023

Öz

Çalışmanın amacı, finansal kaldıraç, banka büyüklüğü ve büyüme oranının Afganistan'daki ticari bankaların karlılığı üzerindeki etkisini araştırmaktır. Dokuz ticari bankanın 2013'ten 2018'e kadar denetlenmiş mali tablolarından ikincil verileri kullanılmıştır. Bu araştırmada bağımlı değişken olan karlılık, Varlık Getirisi (ROA) ile ölçülür ve Borç-Özkaynak (DTE) ve Banka Büyüklüğü ile ölçülen finansal kaldıraç ile ölçülmüştür. (BS) ve Aktif Büyüme Hızı da bağımsız değişkenlerdir. Bankaların kaldıracı ve kârlılığı arasındaki ilişkiyi bulmak ve araştırma hipotezini test etmek için mevcut araştırma, çok yönlü regresyon ve korelasyon katsayısını kullanmıştır. Veriler SPSS ile analiz edildi. Çalışma, Banka Büyüklüğünün ticari bankaların karlılığı üzerinde istatistiksel olarak anlamlı bir etkiye sahip olmadığını, 0.430 p değeri ile ortaya koydu, bu, araştırma hipotezinin kabul edilmediği anlamına gelmiştir. Özkaynak Borç ve Varlık Büyüme Hızı ise sırasıyla 0.005 ve 0.032 p-değerini gösteren istatistiksel olarak anlamlı elde edilmştir. Bu ticari bankaların karlılıkları üzerinde önemli etkiye sahip oldukları anlamına gelmiş, araştırma hipotezi kabul edilmiştir.

Kaynakça

  • Abbad, G. A., & Abu-Rub, N. (2012). The impact of capital structure on bank performance: evidence from Palestine. International Journal of Business and Social Science, 3(3), 187-199.
  • Ahmad, N., & Ahmad, N. (2018). Factors affecting bank profitability: An empirical study on Afghan commercial banks. International Journal of Financial Research, 9(2), 53-64. doi:10.5430/ijfr.v9n2p53
  • Akinlo, O. O., & Ogunbiyi, O. S. (2019). The determinants of bank profitability in Nigeria. Journal of African Business, 20(2), 246-260. doi:10.1080/15228916.2018.1463995
  • Ali, S., Khan, S. U., Iqbal, J., & Khattak, M. A. (2018). Bank size, financial leverage and bank profitability: Empirical evidence from Pakistan. International Journal of Economics and Financial Issues, 8(3), 100-108. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/6442
  • Ammar, A., Mohammad, J., & Muhammad, H. (2013). Debt financing and bank profitability: Evidence from Pakistan. Journal of Business Studies Quarterly, 4(4), 89-98.
  • Dadson, E. N., & Jamil, A. (2012). Capital structure and profitability of listed banks in Ghana. International Journal of Economics and Financial Issues, 2(4), 471-477.
  • Douglas, A. S. (2006). Basic Statistics for Business and Economics (5th edition ed.). McGraw- Hill.
  • Ghafari, H., Yousefi, M., & Vahabi, B. (2016). Impact of financial leverage on the performance of commercial banks in Iran. Iranian Journal of Management Studies, 9(4), 771-786. doi:10.22059/ijms.2016.61241
  • Gitman, L. L. (2009). Principale of Managerial Finance, 12th edation. Addison Wesley: Prentice Hall.
  • Goyal, A. (2014). The Relationship between Capital Structure & Profitability of Public Sector Banks. Asian Journal of Research in Banking and Finance, Vol.4.
  • Jonthan Berk and Peter Demarzo. (2013). Corporate Finance (3 ed.). Pearson.
  • Kothari, C. (2004). Research Methodology: Methods and Techniques (2nd edition ed.). New Delhi: New Age International.
  • Kumar, V., & Kumar, S. (2018). Determinants of bank profitability: Empirical evidence from Indian private sector banks. International Journal of Business and Management Studies, 10(1), 51-64. doi:10.17261/Pressacademia.2018.805
  • Molyneux, p . Thornton, J. (1992). Deteminants of European Bank Profitability. Journal of Banking and Finance, 16, 1173-1178.
  • Nassir, A. M., Mohd Said, R., & Aziz, N. A. (2015). Determinants of bank profitability in a developing economy: Evidence from the Malaysian banking sector. Journal of Applied Accounting Research, 16(1), 98-116. doi:10.1108/JAAR-05-2013-0042
  • Niresh, A. J., & Velnampy, T. (2012). Capital structure and profitability: an empirical analysis of Sri Lankan banking sector. Journal of Applied Accounting Research, 13(1), 2-20.
  • Ramadhan, A. B., & Trenggana, A. (2014). The effect of debt on profitability: empirical evidence from telecommunication industry in Indonesia. International Journal of Management and Business Research, 4(2), 145-155.
  • Roger, H. H. (1998). Accounting Principales: A Business Perspective, Financial Accounting. (8. edation, Ed.) McGraw - Hill.
  • Saadaoui, Z., & Trad, N. (2018). The impact of bank size, capital, and risk-taking on Tunisian bank profitability. International Journal of Finance and Banking Research, 4(3), 1-12. doi:10.11648/j.ijfbr.20180403.11
  • Sephan A. Ross, Randolph W.Westerfield & Jeffery Jaffe. (2013). Corporate Finance (10th edition ed.). New York: McGraw - Hill.
  • Stephen, H. (2010). Financial Statement Analysis and Security Valuation (4th edition ed.). Boston: McGraw –H
  • Yegon, C. K. (2014). The effect of debt financing on financial performance of listed firms in Kenya. European Scientific Journal, 10(10), 211-231.
Toplam 22 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonometrik ve İstatistiksel Yöntemler, Ekonomik Modeller ve Öngörü, Para-Bankacılık
Bölüm Araştırma Makalesi
Yazarlar

Jamaluddin Jamal Bu kişi benim

Shiraqa Khatami

Erken Görünüm Tarihi 8 Ekim 2024
Yayımlanma Tarihi 20 Mart 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 3 Sayı: 1

Kaynak Göster

APA Jamal, J., & Khatami, S. (2023). MALİ KALDIRAÇ, BANKA BÜYÜKLÜĞÜ VE VARLIK BÜYÜME HIZININ AFGANİSTAN’DAKI TİCARİ BANKALARIN KÂRLILIĞI ÜZERİNDEKİ ETKİSİ. Uluslararası İktisadi Ve İdari Akademik Araştırmalar Dergisi, 3(1), 62-77.