ENTELEKTÜEL SERMAYE VE PERFORMANS ARASINDAKİ İLİŞKİ: TÜRK BANKACILIK SEKTÖRÜ ÜZERİNE BİR ÇALIŞMA

Öz

Bu makalede, entelektüel sermayenin (IC) artan önemi göz önüne alınarak VAIC (Katma Değerli Entelektüel Katsayı) modeli kullanılmış ve entelektüel sermayenin ve bunun üç bileşeninin Türk bankalarının finansal performansı üzerindeki etkilerine odaklanılmıştır. Türkiye'de faaliyet gösteren 20 bankadan oluşan örneklemimiz, 2013/4Ç - 2019/3Ç dönemini kapsamaktadır. Finansal performans, geniş çapta kabul gören iki muhasebe oranı olan aktif karlılığı (ROA) ve öz kaynak karlılığı (ROA) ile ölçülmüştür. Sonuçlar, VAIC’in, beşeri sermaye verimliliğinin (HCE) ve işletme sermayesi verimliliğinin (CEE) bankaların finansal performansı ile pozitif korelasyon gösterdiğini belirtmektedir. Özellikle, sonuçlar bankaların kârlılığını artırmak ve sürdürülebilir duruma getirmek için entelektüel sermaye, beşeri sermaye, finansal sermaye ve fiziksel sermayenin önemini göstermektedir.

Anahtar Kelimeler

• Türk Banka Sektörü
• Banka Performansı
• Entelektüel Sermaye
• Beşeri Sermaye
• VAIC

THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE: A STUDY ON TURKISH BANKING SECTOR

Abstract

In this paper, considering the increasing importance of intellectual capital (IC), we focus on the effects of not only IC but also its three components on Turkish banks’ financial performance by using VAIC (Value Added Intellectual Coefficient) model. We use a sample of 20 banks operating in Turkey over the period 2013/Q4 - 2019/Q3. We measure financial performance by two widely accepted accounting ratios; namely, ROA and ROE. The results show that VAIC, human capital efficiency (HCE) and capital employed efficiency (CEE) are positively correlated with the banks’ financial performance. In particular, the results indicate the significance of overall intellectual capital, human capital, and financial and physical capital to both increase and sustain banks’ profitability.

Keywords

• Turkish Banking Sector
• Bank Performance
• Intellectual Capital
• Human Capital
• VAIC

Kaynakça

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