Publication: Türk bankacılık sektöründe banka performanslarının gri ilişkisel yöntem ile analizi
Abstract
Ülkemizde bankacılık sektörünün hızla gelişmesi ve uluslararası yeniliklere açık olması güçlü bir rekabet ortamını da doğurmuştur. Bu rekabet ortamında güçlü ve sağlam durabilmek için performans ölçümü önemli bir yer teşkil etmektedir. Çoklu karar verme yöntemleri son zamanlarda sıklıkla kullanılan ve benimsenen yöntemlerdir. Finansal Performansı ölçmek amacıyla çeşitli yöntemler kullanılabilmektedir.Bu çalışmada performans ölçümünde Gri İlişkisel Analizi (GİA) yöntemi kullanılmıştır.Bu araştırmada bankacılık sektöründe faaliyet gösteren kurumsal, özel ve yabancı sermayeli bankaların 2009-2019 yılları arası finansal performanslarını performans türlerine göre 20 finansal oran yardımı ile değerlendirilmiştir. Bankaların performans değişimini daha net görebilmek ve yorumlayabilmek adına 2009-2013 ve 2014-2019 yıllarına ayrılarak hesaplama yapılmıştır. Bankalara ait veriler Türkiye Bankalar Birliği (TBB) sitesinden hesaplanmış olarak elde edildiği gibi çalışmada kullanılan bazı oranlar ilgili bankaların bilanço ve gelir tablosu verileri ayrıca hesaplanmıştır. Bankaların performans değerlendirmesinde kârlılık oranının önemli etkiye sahip olduğu gözlemlenmiştir. GİA ile yapılan performans değerlendirmesinde ilişki derecesi yüzdelik değişimi en fazla olan banka kamu bankası olurken sıralama değişim yüzdeliğinde en yüksek artış Türkiye’de şube açan yabancı sermayeli banka olmuştur. Kamu bankalarının finansal performanslarının diğer bankalara göre daha iyi olduğu tespit edilmiştir.
The rapid development of the banking sector in our country and its openness to international innovations have created a strong competitive environment. Performance measurement has an important place in order to stay strong and solid in this competitive environment. Multiple decision making methods are the methods that have been used and adopted frequently recently. Various methods can be used to measure Financial Performance. In this study, Gray Relational Analysis (GIA) method was used in performance measurement. The purpose of this research; The financial performances of corporate, private and foreign capital banks operating in the banking sector between 2009 and 2019 were evaluated with the help of 20 financial ratios according to their performance types. In order to see and interpret the performance change of banks more clearly, calculations were made by separating the years 2009-2013 and 2014-2019. As the data of the banks were calculated from the website of the Banks Association of Turkey (TBB), some ratios used in the study were calculated separately from the balance sheet and income statement data of the relevant banks. It has been observed that the profitability ratio has a significant effect on the performance evaluation of banks. In the performance evaluation made with GIA, the bank with the highest percentage change in the degree of relationship was the public bank, while the highest increase in the percentage change in ranking was the foreign bank that opened branches in Turkey. It has been determined that the financial performance of public banks is better than other banks.
The rapid development of the banking sector in our country and its openness to international innovations have created a strong competitive environment. Performance measurement has an important place in order to stay strong and solid in this competitive environment. Multiple decision making methods are the methods that have been used and adopted frequently recently. Various methods can be used to measure Financial Performance. In this study, Gray Relational Analysis (GIA) method was used in performance measurement. The purpose of this research; The financial performances of corporate, private and foreign capital banks operating in the banking sector between 2009 and 2019 were evaluated with the help of 20 financial ratios according to their performance types. In order to see and interpret the performance change of banks more clearly, calculations were made by separating the years 2009-2013 and 2014-2019. As the data of the banks were calculated from the website of the Banks Association of Turkey (TBB), some ratios used in the study were calculated separately from the balance sheet and income statement data of the relevant banks. It has been observed that the profitability ratio has a significant effect on the performance evaluation of banks. In the performance evaluation made with GIA, the bank with the highest percentage change in the degree of relationship was the public bank, while the highest increase in the percentage change in ranking was the foreign bank that opened branches in Turkey. It has been determined that the financial performance of public banks is better than other banks.