THE IMPACT OF CREDIT RISK, FINANCIAL STRUCTURE AND OPERATING EFFICIENCY ON BANKS' FINANCIAL PERFORMANCE: THE CASE OF TÜRKIYE

Yıl 2024, Cilt: 12 Sayı: Özel Sayı, 162 - 182, 31.12.2024

Musa Özçelik

https://doi.org/10.52122/nisantasisbd.1543371

Öz

In the current economic situation, the increase in interest rates along with tight monetary policy has increased the importance of risk management in banks. The purpose of this study is to investigate the impact of credit risk, financial structure, and operating efficiency on the financial performance of deposit banks operating in Türkiye. In the study, the variables created with the ratios obtained from the financial statements of 8 deposit banks traded in Borsa Istanbul for the period 2014–2023 were tested with the “Structural Equation Model (PLS-SEM)”. According to the results, high credit risk and asset financial structure ratios affect banks' financial performance negatively, while high liabilities financial structure ratios and operating efficiency affect banks' financial performance positively. In addition, banks' operating efficiency is negatively affected by high asset financial structure ratios, while it is positively affected by high liability financial structure ratios. In addition to effective credit risk management, banks may also need to create an optimal financial structure and ensure operational efficiency in order to maintain their financial performance. Banks may increase their fee/commission income and shareholders' equity in order not to be adversely affected, especially in the event of an increase in interest rates due to tight monetary policy.

Anahtar Kelimeler

Banking Sector, Credit Risk, Profitability, Structural Equation, Ratio Analysis

KREDİ RİSKİ, FİNANSAL YAPI VE FAALİYET ETKİNLİĞİNİN BANKALARIN FİNANSAL PERFORMANSI ÜZERİNDEKİ ETKİSİ: TÜRKİYE ÖRNEĞİ

Öz

Mevcut ekonomik durumda sıkı para politikasıyla birlikte faiz oranlarında yaşanan artış bankalarda risk yönetiminin önemini artırmıştır. Bu çalışmanın amacı da kredi riski, finansal yapı ve faaliyet etkinliğinin Türkiye’de faaliyet sürdüren ticari bankaların finansal performansı üzerinde etkisini araştırmaktır. Çalışmada Borsa İstanbul’da işlem gören 8 ticari bankanın 2014-2023 dönemine ait mali tablolarından elde edilen oranlarla oluşturulan değişkenler “Yapısal Eşitlik Modeli (PLS-SEM)” ile test edilmiştir. Bulgulara göre, yüksek kredi riski ve aktif finansal yapı oranları bankaların finansal performansını olumsuz yönde etkilerken, yüksek pasif finansal yapı oranları ve faaliyet etkinliği bankaların finansal performansını olumlu yönde etkilemektedir. Ayrıca bankalarda faaliyet etkinliği ise yüksek aktif finansal yapı oranlarından olumsuz yönde etkilenirken, yüksek pasif finansal yapı oranlarından olumlu yönde etkilenmektedir. Bankaların, finansal performanslarını koruyabilmeleri için etkin kredi riski yönetimi uygulamaları, optimum finansal yapı oluşturmaları ve faaliyet etkinliğini sağlamaları gerekebilir. Özellikle sıkı para politikasıyla birlikte faizlerin artması durumunda bankalar olumsuz etkilenmemek için ücret/komisyon gelirlerini ve özkaynaklarını artırabilir.

Anahtar Kelimeler

Bankacılık Sektörü, Kredi Riski, Kârlılık, Yapısal Eşitlik, Oran Analizi

Etik Beyan

Makalemizde etik kurul gerektiren bir araştırma yapılmamıştır.

Destekleyen Kurum

Yoktur.

Teşekkür

Yoktur.

Kaynakça

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