DİN VE İHTİYATLILIK; KATILIM BANKALARININ İHTİYATLI DAVRANMA EĞİLİMİ ÜZERİNE BİR ARAŞTIRMA

Öz

Bu çalışma özetle, dindarlığın ihtiyatlılık üzerine etkisine odaklanmaktadır. Türkiye’de faaliyet gösteren Albaraka Türk Katılım Bankası, İslami bankacılık ilkelerine uygun faaliyet göstermesi sebebi ile analizin veri setini oluşturmaktadır. Çalışmada yöneticilerin İslami zihniyetinin yanı sıra, şirketin de yöneticilerinden ayrı bir kişiliği ve kültürü olduğu kabul edilmektedir. Bu nedenle kurum kültürü olarak benimsenmiş İslami zihniyetin ihtiyatlı davranma eğilimine etkisi incelenmektedir. Çalışmaya esas veriler 2013-2024 dönemleri arasındaki çeyreklik dönemlerden elde edilmiş olup, toplam 48 aylık kapanış verileri esas alınmıştır. Zaman serisi analizi sonucunda, mevcut dini yapı ile ihtiyatlı davranma arasında anlamlı ilişkinin olduğu tespit edilmiştir.

Anahtar Kelimeler

• ihtiyatlılık
• İslami finans
• dindarlık
• katılım bankaları

RELIGION AND CONSERVATISM: A STUDY ON THE CONSERVATISM BEHAVIOR TENDENCY OF ISLAMIC BANKS

Öz

This study briefly focuses on the impact of religiosity on conservatism. Alabaraka Türk İslamic Bank, operating in Turkey, constitutes the dataset for the analysis because it operates in accordance with Islamic banking principles. The study assumes that, in addition to the Islamic mindset of its managers, the company also has a distinct personality and culture from its managers. Therefore, the impact of the Islamic mindset adopted as its corporate culture on the tendency to act conservatism is examined. The study's data is obtained from quarterly periods between 2013 and 2024, and a total of 48 months of closing data are used. The time series analysis reveals a significant relationship between current religious affiliation and conservatism.

Anahtar Kelimeler

• conservatism
• Islamic finance
• religiosity
• islamic banks

Kaynakça

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