BANKA KARLILIĞININ BELİRLEYİCİ ETKENLERİ: TÜRK BANKACILIK SEKTÖRÜ ÜZERİNE BİR İNCELEME-DETERMINANTS OF BANK PROFITABILITY:AN INVESTIGATION ON TURKISH BANKING SECTOR

Year 2012, Volume: 10 Issue: 37, 103 - 110, 12.07.2012

Halil Emre Akbaş

Abstract

Bu çalışma; bankaya özgü, sektöre özgü ve makroekonomik faktörlerin Türkiye’deki 26 bankanın 2005-2010 dönemi boyunca karlılıklarını nasıl etkilediğini incelemeyi amaçlamaktadır. Çalışmada Aktif Karlılığı ve Özsermaye Karlılığı, banka karlılığının ölçüleri olarak kullanılmıştır. Çalışmanın sonuçları; kredi kayıpları karşılıklarının brüt kredilere oranının, toplam giderlerin toplam gelirlere oranının, mevduat türünden Herfindahl–Hirschman Endeksinin ve enflasyonun Aktif Karlılığı ile istatiksel olarak anlamlı ve ters yönlü ilişkileri bulunduğunu göstermektedir. Karlılık ölçüsü olarak Özsermaye Karlılığı alındığında ise özkaynakların aktife oranının, kredi kayıpları karşılıklarının brüt kredilere oranının, toplam giderlerin toplam gelirlere oranının, toplam varlıkların logaritmasının ve aktif türünden Herfindahl–Hirschman Endeksinin, karlılıkla istatistiksel olarak anlamlı ve ters yönlü ilişkili oldukları görülmektedir.

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This paper aims to examine how bank-specific, industry-specific and macroeconomic factors affect the profitability of 26 commercial banks in Turkey over the period from 2005 to 2010. Return on Assets (ROA) and Return on Equity (ROE) are used as the profitability measures of banks in the study. The results of the study indicate that the ratio of loan loss provisions to gross loans, the ratio of total costs to total income, Herfindahl–Hirschman Index (HHI) for deposits and inflation have a statistically significant and negative relationship with ROA. When the ROE is taken as the measure of profitability; it was found that the ratio of equity to total assets, the ratio of loan loss provisions to gross loans, the ratio of total costs to total income, logarithm of total assets, and finally, HHI for assets are negatively and significantly related to profitability.

Keywords

Türk Bankacılık Sektörü; Banka Karlılığı; Panel Veri Analizi-Turkish Banking Sector; Bank Profitability; Panel Data Analysis

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• ([e-mail])
• He has received his Ph.D. from Marmara University
• Social Sciences Institute. He is instructor at Yıldız
• Technical University. His research areas include financial
• markets, financial reporting and managerial accounting.