محددات ربحية البنوك الإسلامية الماليزية في ظل تطبيق معايير مجلس الخدمات المالية

Abstract EN

The goal of this study was to identify the determinants of profitability of Malaysian Islamic banks in the period of implementation of Islamic Financial Services Board standards over 2006-2018, using a panel data of 14 Banks.

Taking ROA as a dependent variable and non performing financing ration, capital adequacy, financing to deposits ration, total asset ratio, operating cost ratio, inflation and real GDP as explanatory variables.

The study found that Malaysian Islamic banks' implementation of Board standards improved their risk management that allowed them to reduce the non-performing financing ration, and increased their capital adequacy that positively affected their profitability.

Financing to deposits also had a positive impact on ROA, assets and operating cost ratio had a negative impact, while inflation and real GDP had no significant impact.

The study suggested that Islamic banks speed up the implementation of these requirements in order to improve their risk management and reduce their costs to increase profitability.