Volume 07 Issue 11 November 2024
Tuğba Demirtaş
PhD, Central Bank of the Republic of Turkiye, İstanbul/Turkiye, https://orcid.org/0000-0002-8052-6082
DOI : https://doi.org/10.47191/ijsshr/v7-i11-62Google Scholar Download Pdf
ABSTRACT
Islamic banking is an alternative banking area with an asset volume of approximately 3 trillion dollars today. Its working principles, products and services, balance sheet structure, and pricing behaviors differ from conventional banks. These differences are likely to be reflected in the factors that support the equity profitability of banks. For this reason, this study aims to find common components that support equity profitability through Islamic banking data from 14 countries. The study uses the Dupont method to examine the effectiveness of operational efficiency, asset efficiency, and leverage factors on the profitability of countries. The results show that the different structures of Islamic banks affect the factors supporting profitability performance in the same way across countries.
KEYWORDS:Islamic Banks ROE Performance, Dupont Analysis, Profitability
Jel Codes:
G21, G10, G00
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