Katılım Bankalarında Kârlılığa Etki Eden Faktörlerin Tespiti İçin Panel Veri Analizi Uygulaması

Participation banking started to operate in Turkey in 1984 under the name of "Private Finance Institution". This study, it is aimed to determine the factors affecting profitability in participation banks by panel data analysis. Panel data analysis is used by using 5-years of data belong to 2015 and 2019. The internal and external factors affecting the net profit (loss) / total assets dependent variable are evaluated. Results reveal that (1) 1% increase in capital adequacy ratio, which has a significant relationship with return on assets, affects return on assets by 0.13%. (2) 1% increase in the funds used / total assets ratio is effective in return on assets by 2.91%. In terms of findings obtained; the negative impact of the capital adequacy ratio on active profitability might have negatively affected the profitability due to the need to minimize the risk factors, and the negative reflection of the funds used/total assets ratio on the profitability in participation banks; it has been evaluated that the increase in the fund lending rate of participation banks with the increase in non-performing loans might have a negative affect on profitability.