Türkiye’de Faaliyet Gösteren Bankaların Yönetim Kurullarının Analizi

Yıl 2016, Sayı: 43, 0 - 0, 01.07.2016

Ceyhun Kır Nurhan Talebi

Öz

Türkiye’de bankacılık sektörü, ekonomi içinde önemli bir büyüklüğü oluşturmaktadır. Sektörün eğitimli insan kaynağı, yüksek sermaye yeterliliği, etkili gözetim ve denetimi ve göreceli yüksek karlılığı öne çıkan özellikleridir. Bunların yanında sektördeki bankaların yönetim kurulları da iyi organize olmaları, etkili faaliyetleri ve nitelikli üyeleri ile dikkat çekicidir. Öncelikle banka yönetim kurullarının üye sayısını etkileyen faktörlerin ortaya çıkarılması için doğrusal regresyon analizi yapılmıştır. Analiz sonucuna göre, banka ölçeğini belirlemede kullanılan faktörlerden olan toplan aktifler, mevduat, personel sayısı ve şube sayısı değişkenlerinin yönetim kurulu üye sayısı üzerinde istatistiki olarak anlamlı etkileri tespit edilmiştir. Yönetim kurulu üye sayısının bankanın özkaynak karlılığı üzerinde anlamlı bir etkisinin olduğu yine basit doğrusal regresyon ile ortaya çıkarılmıştır. Ayrıca, t testi ile ortalama özkaynak karlılığı üzerinde karlılığa sahip olan bankalar ile ortalamanın altında kalan bankaların üye sayılarının birbirinde farklı olduğu ve karlılığı yüksel olan bankaların daha fazla üye sayısına sahip oldukları belirlenmiştir

Anahtar Kelimeler

Banka Yönetim Kurullarının Yapısı, Yönetim

Analysis of the Board of Directors of the Banks in Turkey

Öz

Banking sector in Turkey constitutes a significant importance in the economy. Educated human resource of the sector, high capital adequacy ratio, effective supervision and control, and relatively high profitability are its prominent factors. In addition, boards of directors of the banks in this sector are noteworthy with their perfect organizations, effective activities and qualified members. Like in all companies, boards of directors in the banks must also be established in accordance with the characteristics of the banks and effectively operated for a sustainable success. In order to ensure that, it is necessary to analyze the boards of directors of the banks in this sector and to determine how an appropriate board is established in terms of the effecting factors. In this study, the boards of directors of the banks acting in Turkey are analyzed. First of all, linear regression analysis is made to determine the factors which are affecting the number of members of the boards of directors. According to the result of the analysis; the variables which are used to determine the bank’s scale like total assets, deposits, number of employees and number of branch offices have statistically a significant effect on the number of the members of the board of directors. The number of members of the Board of Directors has a significant effect on the bank’s return on equity and it is found by using a simple linear regression. Besides that, it is determined that the banks that has a profitability over the average return on equity; and the banks under the average return on equity have different number of members; and the banks which have higher return on equity have more number of members.

Anahtar Kelimeler

Structure of the Bank’s Board of Directors, Size of the

Kaynakça

• Aygün Mehmet, Süleyman İç and Cem Sayın, “The Factors Determining the Size of the Board of Directors, and the Relation Between the Size of the Board of Directors and Company Performance: A Survey About Turkish Capital Market”, Gaziantep University Social Sciences Magazine, Number: 10, No: 1, 2001, Pages: 77-92.
• Coles F Jeffrey, Daniel D. Naveen and Lalitha Naveen, “Boards: Does one size fit all”, Journal of Financial Economics, Volume: 87, Issue: 2, 2008, Page: 329-356.
• James S. Linck, Jeffry M. Netter, and Tina Yang, “The determinants of board structure”, Journal of Financial Economics, Volume: 87, Issue: 2, 2008, Pages: 308-328.
• Kır Ceyhun ve Nurhan Talebi, “The Factors Which are Affecting the Insurance Companies’ Number of Members of the Board of Directors in Turkey”, Anadolu Bil Vocational High School Magazine, Year: 8, Number: 29-30, 2013, Pages: 29-30.
• Lehn M. Kenneth, Sukesh Patro, and Mengxin Zhao, “Determinants of size and structure of corporate boards: 1935–2000”, Financial Management, Volume: 38, Issue: 4, 2009, Pages: 747-780.
• Lipton Martin and Jay Lorsch, “A Modest Proposal for Improved Corporate Governance”, Business Lawyer, Volume: 48, No: 1, November, 1992, Pages: 59-77.
• Mak Y. T. and Yuan Li, “Determinants of corporate ownership and board structure: evidence from Singapore”. Journal of Corporate Finance, Volume: 7, Issue: 3, September, 2001, Pages: 235-256.
• Ning Yixi, , Wallace N. Davidson and Ke Zhong, “The Variability of Board Size Determinants: An Empirical Analysis”, Journal of Applied Finance, Volume: 17, No: 2, Fall/Winter, 2007, Pages: 46-61.
• Özdamar Kazım, Statistical Data Analysis with Package Programs, 5th Edition, Kaan Bookstore, 2004, Page: 187.
• Raheja G. Charu, “Determinants of Board Size and Composition: A Theory of Corporate Boards”, Journal of Financial and Quantitative Analysis, Volume: 40, Issue: 02, June, 2005, Pages: 283-306.
• Yermack David, “Higher Market Valuation of Companies with a Small Board of Directors”, Journal of Financial Economics, Volume: 40, No: 2, February, 1996, Pages: 185-211.
• http://www.tbb.org.tr/Content/Upload/istatistikiraporlar/ekl er/708/Bankalarimiz_2013_TR.pdf, accessed on 01.06.2014.
• http://www.istatistikanaliz.com/t-testi.asp, June 2014.
• www.spk.gov.tr, accessed on June 2014.
• www.tbb.org.tr, accessed on June 2014.
• www.tkbb.org.tr, accessed on June 2014.