MICRO-EVIDENCE FROM BUSINESSES OPERATING IN THE BIST TECHNOLOGY AND INFORMATION SECTOR

Year 2024, , 129 - 151, 27.06.2024

Gizem Ateş , Beyhan Marşap

https://doi.org/10.14780/muiibd.1391541

Abstract

Today, technology trade and investment represent a global economy that disregards national boundaries. Within the scope of this study, it is aimed to reveal the effect of whether businesses operating in the technology and IT sector operate in technology zones or not on their financial performance, and customer satisfaction and internationalization levels are examined. The financial statements of 31 businesses listed in Borsa Istanbul (BIST) technology and IT sector for the year 2022 were subjected to ratio analysis. Businesses located in technology development zones and businesses located outside technology development zones were grouped and the results of the ratio analysis were compared with the Mann-Whitney U test. According to the findings, no difference was found between the businesses located in technology development zones and the businesses outside the zone in terms of liquidity ratios, activity ratios, and customer satisfaction. However, a significant difference was found in terms of the ratio of non-current assets to continuing capital among financial structure ratios; a significant difference was found in terms of gross profit margin ratio and operating profit margin ratio among profitability ratios. In terms of internationalization level, it was determined that the businesses located in technology development zones showed superior performance.

Keywords

Technology and Informatics Sector, Clustering, Technology Development Zones, Financial Performance, Internationalization Level, Customer Satisfaction

BİST TEKNOLOJI VE BILIŞIM SEKTÖRÜNDE FAALIYET GÖSTEREN İŞLETMELERDEN MIKRO KANITLAR

Abstract

Günümüzde teknoloji ticareti ve yatırımı, ulusal sınırları aşan küresel bir ekonomiyi temsil etmektedir. Bu çalışma kapsamında teknoloji ve bilişim sektöründe faaliyet gösteren şirketlerin teknoloji bölgeleri içinde faaliyet gösterip göstermemelerinin finansal performanslarına etkisinin ortaya konulması amaçlanmış ve müşteri memnuniyeti ile uluslararasılaşma düzeyleri incelenmiştir. Borsa İstanbul (BİST) teknoloji ve bilişim sektöründe listelenen 31 şirketin 2022 yılına ait finansal tabloları oran analizine tabi tutulmuştur. Teknoloji geliştirme bölgelerinde ve bölge dışında yer alan firmalar gruplandırılarak oran analizi sonuçları Mann–Whitney U testi ile karşılaştırılmıştır. Elde edilen bulgulara göre teknoloji geliştirme bölgelerinde yer alan firmalar ile bölge dışındaki firmalar arasında likidite ve faaliyet oranları ile müşteri memnuniyeti bakımından bir farklılık bulunamamıştır. Ancak, finansal yapı oranlarından duran varlıkların devamlı sermayeye oranı ve kârlılık oranlarından brüt kâr marjı oranı ve faaliyet kâr marjı oranında anlamlı bir farklılık bulunmuştur. Uluslararasılaşma düzeyi bakımından ise teknoloji geliştirme bölgelerinde yer alan firmaların daha üstün bir performans gösterdikleri belirlenmiştir.

Keywords

Teknoloji ve Bilişim Sektörü, Kümelenme, Teknoloji Geliştirme Bölgeleri, Finansal Performans, Uluslararasılaşma Düzeyi, Müşteri Memnuniyeti

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