Bi̇st Banka Endeksi̇ndeki̇ Şi̇rketleri̇n Maddi̇ Olmayan Duran Varliklari İle Net Kâr İli̇şki̇si̇ni̇n Kukla Deği̇şken Kullanilarak İncelenmesi̇

Abstract

This study aims to investigate the relationship between intangible assets and net profit of banks listed on the Borsa Istanbul (BIST) Bank Index (XBANK) through a dummy variable. The data of 10 banks included in the Bank Index from 2007 to 2022 was examined for this purpose using the panel data approach. According to the findings, assets variable and participation bank dummy variable are significant in explaining net profit, while intangible assets variable and development and investment bank dummy variable are meaningless. Intangible assets positively increase net profit, but when individual factors are included, they lose all statistical significance. On the other hand, assets variable has a positive effect on net profit and is statistically significant. Only one of the study's dummy variables for the participation bank and the development and investment bank produced findings that were statistically significant. The coefficient of the dummy variable created for participation banks, where deposit banks are taken as the base class, is negative, but statistically significant. Alternatively put, it may be claimed that deposit banks generate more profits than participation banks. As a result, it has been found that deposit banks, as a category of bank, significantly affect the model's net profit. Besides, the coefficient of the dummy variable created for development and investment banks, where deposit banks are taken as the base class, is negative and statistically meaningless. In light of this, it cannot be argued statistically that deposit banks make more profit than development and investment banks.