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

Year 2023, Volume: 3 Issue: 1, 62 - 77

Jamaluddin Jamal Shiraqa Khatami

Abstract

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.

Keywords

Financial Leverage, Profitability, Debt to Equity, Bank Size, Asset Growth Rate.

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

Abstract

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.

Keywords

Finansal Kaldıraç, Kârlılık, Borç-Özkaynak, Banka Büyüklüğü, Varlık Büyüme Hızı

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