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Journals / Uluslararası İşletme ve Ekonomi Çalışmaları Dergisi / 2026 / Cilt: 7 Sayı: 3

The Effect of Cost Efficiency on The Financial Performance of Banks: A Research on Public Banks in Turkey

Maliyet Etkinliğinin Bankaların Finansal Performansına Etkisi: Türkiye’de Halka Açık Bankalar Üzerine Bir Araştırma

Gökhan Kılıç(BAŞKENT ÜNİVERSİTESİ)0000-0002-0605-2798
Pages
188–196
Publication Date
2025-09-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

This research seeks to elucidate the impact of cost efficiency within banking institutions on their overall financial performance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This research seeks to elucidate the impact of cost efficiency within banking institutions on their overall financial performance.
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Key Findings & Data:Eight banks were selected for data sampling, with the temporal scope of analysis spanning from 2009 to 2022.
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Conclusion & Impact:This result indicates that banks need to review their credit risk management, non-interest expense control, and capital adequacy strategies with a focus on cost efficiency; for regulators, it highlights the need for close monitoring of high TLTD and rising NPL ratios and the implementation of countercyclical measures.
🔬Design:Review & Systematic Survey
📍Scope:2009 Verileri
⚙️Variables:Maliyet Verimliliği · Stokastik Sınır Analizi · Banka Performansı

Abstract

This research seeks to elucidate the impact of cost efficiency within banking institutions on their overall financial performance. The empirical data utilized in this investigation was sourced from the Bloomberg Terminal database. The research sample comprises public deposit banks operating within the Republic of Turkey. Eight banks were selected for data sampling, with the temporal scope of analysis spanning from 2009 to 2022. Initially, the study employed stochastic frontier analysis to assess cost efficiency, subsequently utilizing the technical efficiency metrics derived from this analysis to evaluate its influence on the financial performance of deposit banks via panel regression methodologies. In the stochastic frontier analysis conducted according to the model of Battese and Coelli (1995), it was concluded that the variables selected as input (Personnel Costs and Interest Costs) affected the output (Loans and Financial Assets) at a 1% significance level. Return on Assets (ROA), Return on Equity (ROE) and Net Interest Margin (NIM), which are financial performance indicators of banks, were selected as dependent variables. Logarithm of Total Assets (LNASSETS), Total Equity/Total Assets (TETA), Total Loans/Total Deposits (TLTD) and Non-Performing Loans/Total Loans (NPL), which are important variables for banks with cost efficiency levels, were used as independent variables in this study. As a result of the panel regression, it was seen that Cost efficiency affected the dependent variables ROA, ROE and NIM at 5% significance level. This result indicates that banks need to review their credit risk management, non-interest expense control, and capital adequacy strategies with a focus on cost efficiency; for regulators, it highlights the need for close monitoring of high TLTD and rising NPL ratios and the implementation of countercyclical measures.

Özet

Bu araştırma, bankacılık kurumlarında maliyet verimliliğinin genel finansal performansları üzerindeki etkisini aydınlatmayı amaçlamaktadır. Bu araştırmada kullanılan ampirik veriler Bloomberg Terminal veri tabanından elde edilmiştir. Araştırma örneklemi, Türkiye Cumhuriyeti sınırları içinde faaliyet gösteren halka açık bankalardan oluşmaktadır. Veri örneklemi için sekiz banka seçilmiş ve analiz zaman aralığı 2009 ile 2022 yılları arasında belirlenmiştir. Çalışmada ilk olarak, maliyet verimliliğini değerlendirmek için stokastik frontier analizi kullanılmış, ardından bu analizden elde edilen teknik verimlilik ölçütleri, panel regresyon yöntemi ile halka açık bankaların finansal performansı üzerindeki etkisini değerlendirmek için kullanılmıştır. Battese ve Coelli (1995) modeline göre yapılan stokastik sınır analizinde, girdi olarak seçilen değişkenlerin (Personel Maliyetleri ve Faiz Maliyetleri) çıktıları (Krediler ve Finansal Varlıklar) %1 anlamlılık düzeyinde etkilediği sonucuna varılmıştır. Bankaların finansal performans göstergeleri olan Aktif Kârlılığı (ROA), Özkaynak Kârlılığı (ROE) ve Net Faiz Marjı (NIM) bağımlı değişkenler olarak seçilmiştir. Maliyet etkinlik seviyeleri ile bankalar için önemli değişkenlerden Toplam Varlıkların Logaritması (LNASSETS), Toplam Özkaynaklar/Toplam Varlıklar (TETA), Toplam Krediler/Toplam Mevduatlar (TLTD) ve Donuk Krediler/Toplam Krediler (NPL) bu çalışmada bağımsız değişkenler olarak kullanılmıştır. Panel regresyon sonucunda maliyet etkinliğinin ROA, ROE ve NIM bağımlı değişkenlerini %5 anlamlılık düzeyinde etkilediği görülmüştür. Bu sonuç, bankaların özellikle kredi risk yönetimi, faiz dışı gider kontrolü ve sermaye yeterliliği stratejilerini maliyet etkinliği ekseninde gözden geçirmeleri gerektiğini ortaya koymaktadır; düzenleyiciler içinse yüksek TLTD ve artan NPL oranlarının yakın takibi ve karşı-döngüsel önlemler alınması gerektiğini göstermektedir.

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Cite This Article

Kılıç, G. (2025). The Effect of Cost Efficiency on The Financial Performance of Banks: A Research on Public Banks in Turkey. Uluslararası İşletme ve Ekonomi Çalışmaları Dergisi, Cilt: 7 Sayı: 3, 188–196. https://doi.org/10.54821/uiecd.1769763

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