أثر هيكل رأس المال على ربحية البنوك الإسلامية في دول الخليج : دراسة قياسية باستعمال نماذج البانل خلال الفترة 2013-2019

الملخص EN

DEPS.

The aim of this study demonstrates the impact of the capital structure on profitability of Islamic banks in three countries operating in Saudi Arabia, Kuwait and the UAE during the period from 2013 to 2019, as this study used panel data analysis from the hypothesis test of the study.

regression analysis (Random effects model) was used.

According to the findings of the study showed that the capital structure measured by the ratio of liabilities to assets (ETA) has a positive and statistically significant effect on return on assets (ROA), return on equity (ROE), and diluted earnings per share (DEPS), and that capital structure measured by the ratio of equity to total deposits ETD.

It had a negative effect on the variables ROA, ROE and DEPS.

As for the effect of capital structure measured by total liabilities to total assets LTA, it had a positive and insignificant effect on ROA, ROE and DEPS.