ارزیابی شاخص های سلامت مالی بانک های تجاری از دیدگاه خبرگان بانکی

نظام بانکی بی‌گمان یکی از اساسی‌ترین بخش‌های اقتصاد محسوب می‌شود. صحت و سلامت مالی نظام بانکی برای حفظ ثبات اقتصاد جامعه، نظام پولی، منافع سپرده گذاران و حفظ اعتماد عمومی از اهمیت زیادی برخوردار است. بدین منظور، انتخاب و تعیین شاخص‌های سنجش سلامت بانکی یکی از مراحل مهم و کلیدی است. هدف از انجام این پژوهش شناسایی و ارزیابی شاخص‌های سنجش سلامت مالی بانک‌های تجاری از دیدگاه خبرگان بانکی و دانشگاهی است. به این منظور 507 پرسشنامه در سال 1397 در بین خبرگان بانکی شامل بانک‌های تجاری کشور و همچنین خبرگان دانشگاهی توزیع و تحلیل شد. به منظور تحلیل آماری داده‌ها و آزمون فرضیه‌ها از نرم افزار آماری r و روش تحلیل عاملی تاییدی استفاده شد. یافته‌ها نشان داد از دیدگاه خبرگان بانکی و دانشگاهی، علاوه بر شاخص‌های کملز شامل مولفه‌های کفایت سرمایه، کیفیت دارایی‌، سودآوری، نقدینگی، کیفیت مدیریت و حساسیت نسبت به ریسک بازار، شاخص‌های دیگری نظیر بانکداری اسلامی، حاکمیت شرکتی و الزامات قانونی بر سلامت مالی بانک‌ها تاثیرگذار هستند. همچنین نتایج نشان داد مولفه‌های سلامت مالی با یکدیگر ارتباط متقابل دارند. این شواهد لزوم توجه به یک نگاه جامع شامل شاخص‌های پیشنهادی را برای بهبود سنجش سلامت مالی مطرح می‌سازد.

Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View

In examining the financial health of banks, selecting and defining indicators is one of the key steps. The purpose of this research is to create indicators for measuring the financial health of Iranian commercial banks in terms of banking and academic experts. To this end, 1000 questionnaires were collected during the year 2018 from the banking experts of all commercial banks of the country that have two concurrent conditions: a) having a bachelor’s degree in accounting, banking, economics and management; b) Having a senior management experience of over 5 years in the bank, as well as academic experts. Of these, 715 items were collected at a return rate of 5.71%, of which 507questionnaires were available. The research method is descriptivecorrelational. For data analysis and testing of hypothesis, R software and confirmatory factor analysis were used. The findings showed that from the perspective of banking and academic experts, capital adequacy, asset quality, profitability, liquidity, management quality, market risk sensitivity, Islamic banking, corporate governance, and facilities with technical and economic backing have effect on financial health Banks, and from which, liquidity index, market risk sensitivity and management quality have the most impact.   1Introduction One of the most critical sections of each economy is banking industry Undoubtedly. Financial soundness in banking system is important to establish stability in economics and monetary mechanism, and keep investors interests and trustfulness to the banking industry. Therefore, there is a need to monitor the banks by regulators such as central bank. So, it is important to make an index to evaluate the banking soundness. The aim of this study is to make some indexes to measure the business banks soundness based on the banking and academic experts’ viewpoints.   2 Hypothesis The research hypothesis is designed and developed as follows: H1: From the perspective of banking experts, capital adequacy index is effective in measuring financial soundness. H2: From the perspective of banking experts, the asset quality index is effective in assessing financial soundness. H3: From the perspective of banking experts, the indicator of profitability is effective in measuring financial soundness. H4: From the viewpoint of banking experts, the liquidity index is effective in assessing financial soundness. H5: From the viewpoint of banking experts, the quality management index is effective in assessing financial soundness. H6: From the perspective of banking experts, the index of market risk sensitivity is effective in measuring financial soundness. H7: From the viewpoint of banking experts, the Islamic banking index is effective in measuring financial soundness. H8: From the perspective of banking experts, the corporate governance index is effective in measuring financial soundness. H9: From the viewpoint of banking experts, the indicator of the amount of facilities with technical and economic backing is effective in measuring financial soundness. H10: From the viewpoint of banking experts, the index of banking business is effective in measuring financial soundness. H11: From the viewpoint of banking experts, other factors are effective in measuring financial soundness.   3 Methods The research method is descriptivesurvey type and aim to present an applied research. A questionnaire including 105 questions is designed based on the literature and interview with banking experts. This is a fivescale questionnaire.  The statistical population includes senior, middle and operational managers of banks that have two characteristics: a) they should have an academic degree in accounting, banking, economics or management, and b) they should have at least 5 years of experience.   The sample size of the statistical community that has been obtained using R software is at least 490. According to the sample size, 1000 questionnaires were sent. A total of 715 questionnaires were collected by senior, middle and operational managers of banks, of which 507 questionnaires were acceptable and used.   4 Results The results show that all of indicators have significant effects on banking soundness except banking business and other miscellaneous aspects. On the other hand, the results suggest that nine factors including capital adequacy index, asset quality, profitability, liquidity, management quality, market risk sensitivity, Islamic banking, corporate governance, the amount of facilities with technical and economic backing are effective in building banking financial soundness.   5 Conclusion and Discussion: The present study suggests that Islamic banking indicators, corporate governance mechanisms and the amount of facilities with technical and economic backing have to add to soundness indexes in banking industry. The difference in sounds structure of Islamic banks conventional banks is emphasized in this study.