Risk Yönetimi Uygulamalarının Finansal Performans Üzerindeki Etkisi: İslami Bankalarda Uygulamalı Bir Araştırma

Year 2023, Issue: 51, 18 - 33, 31.08.2023

Suna Akten Çürük Gülşah Şen Küçük Mine Işık Raif Parlakkaya

https://doi.org/10.52642/susbed.1221549

Abstract

Risk, finansal kuruluşlar için kaçınılmaz bir gerçektir ve bir kez bilindiğinde yapılacak temel faaliyet, etkin bir risk yönetimidir. Bu çalışmanın amacı, İslami bankalarda risk yönetimi uygulamalarının finansal performans üzerindeki etkisini analiz etmektir. Bu çalışma, Türkiye'de faaliyet gösteren üç İslami bankanın risk yönetimi uygulamalarının finansal performansları üzerindeki etkisini regresyon analizi yoluyla incelemektedir. Çalışmanın veri seti, toplamda 180 gözlem içeren bir panel veriden oluşmaktadır. Bankaların finansal performansının göstergesi olarak kullanılan özkaynak karlılığı ve aktif karlılığı modelin bağımlı değişkenleridir. Risk yönetimini temsil etmek için kullanılan finansal oranlar, modelin bağımsız değişkenleridir. Bulgular, kaldıraç oranı ve aktif kullanım oranının İslami bankaların performansı üzerinde istatistiksel olarak anlamlı etkilere sahip olduğunu ortaya koymaktadır. Çalışmanın sonuçları, önceki literatürün yerleşik yapısındaki bulguları ve argümanları desteklemektedir. Elde edilen bulgular, bankaların finansal risk yönetimi uygulamalarında yol gösterici olarak kullanılabilir ve bundan sonraki çalışmalara ışık tutacaktır.

Keywords

Risk Yönetimi, Finansal Performans, İslami Bankalar, Panel Regresyon.

The Effects of Risk Management Practices on Financial Performance: An Empirical Analysis on Islamic Banks

Abstract

Risk is an inevitable reality for financial institutions, and once it is known, the main activity to be done is an effective risk management.The purpose of this study is to empirically analyze the effects of risk management practices on financial performance in Islamic banks. This study examines the effect of risk management practices on the financial performances of three Islamic banks operating in Türkiye through regression analysis. The data set of the study consists of a panel data containing 180 observations in total. Return on equity and return on assets, which are used as indicators of banks' financial performance, are dependent variables of the model. The financial ratios used to represent risk management are the independent variables of the model. The findings reveal that leverage ratio and asset utilization ratio have statistically significant effects on the performance of Islamic banks. The results of the study support the findings and arguments in the established body of previous literature. The findings obtained within the scope of this study could be used as guidance for the banks in their financial risk management practices and they will shed light on the future studies.

Keywords

Risk Management, Financial Performance, Islamic Banks, Panel Regression.

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