TÜRKİYE’DE KATILIM BANKACILIĞININ PERFORMANS DEĞERLENDİRMESİ: PANEL VERİ ANALİZİ

Öz

İslami finans ismiyle faizsiz bankacılık faaliyeti, Türkiye’de katılım bankacılığı ismi ile yapılmaktadır. Genel kabul gören bankacılık hizmetlerinden farkı, faizsiz işlem yapmak olan katılım bankacılığı, 2023 yılı itibari ile Türkiye’de altı katılım bankacılığı ile hizmet vermektedir. Türkiye’de İslami bankacılık diğer adıyla katılım bankacılığı, son yıllarda hızla büyüyen ve gelişen bir yapısı bulunmaktadır. Bilhassa son yıllarda karlılık performansları hızla artış göstermektedir. Bu çalışmada 2016:1-2021:3 dönemlerinde faaliyet gösteren beş katılım bankasının karlılık performansları Sistem GMM yöntemi ile analiz edilerek değerlendirmelerde bulunulmuştur. Yapmış olduğumuz analizler, katılım bankacılığının karlılık performansını, içsel bankaya özgü değişkenlerin etkilerini ölçerek, katılım bankacılığı sektörünün bankacılık sistemi içerisindeki payının artmasını sağlamaktır. Yapılan analiz sonucunda toplam kredi miktarının artması aktif karlılığı artırırken, özkaynak karlılığı üzerinde etki yaratmamaktadır. Takipteki kredilerdeki meydana gelecek bir artış ise özkaynak karlılığını olumsuz etkileyerek azaltmaktadır. Toplam aktifler içerisindeki toplanan fonlar özkaynak karlılığı artırırken, verilen krediler ise aktif karlılığı azaltmaktadır. Özkaynak miktarının artması özkaynak karlılığını artırırken, aktif karlılığı ise azaltmaktadır.

Anahtar Kelimeler

• Katılım Bankacılığı
• Bankacılık Performansı
• Sistem GMM

PERFORMANCE ASSESSMENT OF PARTICIPATION BANKING IN TURKEY: PANEL DATA ANALYSIS

Öz

Interest-free banking activity is carried out under the names of Islamic finance and participation banking in Turkey. Participation banking, which differs from the generally accepted banking services, is to conduct interest-free transactions, and as of 2023, it provides services with six participation banks in Turkey. Islamic banking, also known as participation banking, has had a rapidly growing and developing structure in recent years. Especially in recent years, profitability performances have been increasing rapidly. In this study, the profitability performances of five participation banks operating in the 2016:1-2021:3 periods were analyzed with the System GMM method and evaluations were made. Our analyzes aim to increase the share of the participation banking sector in the banking system by measuring the profitability performance of participation banking and the effects of internal bank-specific variables. As a result of the analysis, while the increase in the total loan amount increases the return on assets, it does not have an effect on the return on equity. On the other hand, an increase in non-performing loans negatively affects the return on equity and reduces it. While the funds collected in total assets increase the return on equity, the loans given decrease the return on assets. While the increase in the amount of equity increases the return on equity, it decreases the return on assets.

Anahtar Kelimeler

• Participation Banking
• Banking Performance
• System GMM

Kaynakça

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