Koronavirüs (Covid 19) pandemisinin Türk bankacılık sektörü üzerine etkilerinin finansal tablolar açısından analizi
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Date
2022
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Trakya Üniversitesi Sosyal Bilimler Enstitüsü
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info:eu-repo/semantics/openAccess
Abstract
Banka kavramı M.Ö. 3500 yılına kadar dayanmaktadır. Banka en genel anlamıyla kaydi para yaratan, piyasadaki alıcı ve satıcılar arasındaki güven unsuru için aracılık işlemi yapan, kredi verme ve mevduat toplama işlemlerini gerçekleştirmekle yükümlü hizmet kurumlarıdır. Bankalar kapsamına, faaliyet alanlarına, mülkiyet yapılarına göre çeşitli türlere ayrılmaktadır. Cumhuriyetten önce ülkemizin bankacılık faaliyetlerinde yabancılar aktif rol almakta iken Cumhuriyet ilanından sonra çeşitli bankalar açılarak ülkemizin bankacılık sektöründeki yabancıların üstünlüğünün azaltılması amaçlanmıştır. Koronavirüs günümüzde tüm dünyayı etkileyen bir pandemi sürecidir. Ekonomi dâhil olmak üzere birçok sektör olumlu ya da olumsuz anlamda bu pandemi sürecinden etkilenmiştir. Koronavirüs fiyat ve finansal istikrara çeşitli etkileri bulunmaktadır. Merkez bankaları yaşanan krizler sonucunda hedefleri arasına finansal istikrar kavramını da eklemiştir. Koronavirüs pandemi sürecinde devletler genellikle işletme ve halka yardımda bulunabilmesi için gerekli tedbir ve politikaları uygulamaya geçirmişlerdir. Bu pandemi sürecinin ekonomi üzerindeki olumsuz etkilerini azaltabilmek için ekonomi paketleri uygulamaya alınmıştır. Koronavirüs tüm dünyada üretimi durdurma noktasına getirmiştir. Piyasaların olumsuz koşulları borsadaki dalgalanmaları arttırmıştır. Bankacılık sektöründe geri ödenemeyen krediler, işlem hacimlerinin fazlalığı, mevduat çekimlerinin artması gibi durumlardan dolayı savunmaları zayıflamıştır. Bankacılık sistemleri dijital ortama taşınarak halkın bankacılık hizmetlerine kolay ulaşımı sağlanmıştır. Banka çalışanlarının evden çalışması sağlanmış veya izin sistemini uygulamaya başlamışlardır. Bu çalışmada bankaların finansal tabloları üzerinde analizler yapılarak durumları ortaya konulmaya çalışılmıştır. Bankaların likidite durumlarına, finansal durumlarına, çalışma durumlarına, karlılıklarına, sermaye yapılarına bakılarak analizleri yapılmıştır. Topsis analizi çoklu karar verme yöntemlerinden biridir. İşletmelerin fonksiyonlarını ne kadar etkili kullandığını öğrendikleri yöntemlerden biridir. Temel mantığı pozitif ve negatif ideal çözüm kümelerine ulaşarak ideal çözümü belirlemektir. CAMELS yöntemi bankaların uzaktan gözetlenmesi ve genel durumunu algılamak için kullanılan yöntemdir. Otoritelerin bankaları derecelendirmek için kullandığı sistemdir. Bu çalışmanın amacı koronavirüs pandemisine bağlı olarak seçilmiş bankaların finansal tablolarında ne gibi değişikliklerin meydana geldiğini görmektir. Analiz yöntemi olarak CAMELS analizin de yer alan oranlar veri olarak kullanılmıştır. Çok kriterli karar verme yöntemleri ışığında bu verilerin analiz edilmesi sonucunda Türkiye’deki bankaların değişen durumları ortaya konmaya çalışılmıştır
The concept of bank dates back to 3500 BC. In general, banks are service institutions that create deposit money, act as intermediaries for the element of trust between buyers and sellers in the market, and are responsible for lending and collecting deposits. Banks are divided into various types according to their scope, fields of activity and ownership structures. While foreigners took an active role in the banking activities of our country before the Republic of Türkiye, it was aimed to reduce the superiority of foreigners in the banking sector of our country by opening various banks after the declaration of the Republic. Coronavirus is a pandemic process that affects the whole world today. Many sectors, including the economy, have been affected negatively by the pandemic process. Coronavirus has various effects on price and financial stability. As a result of the crises, central banks added financial stability to its objectives. During the coronavirus pandemic, countries generally implemented the necessary actions and policies to help businesses and the public. Economic packages have been implemented to reduce the negative effects of the pandemic process on the economy. Coronavirus has brought production to a standstill all over the world. The unfavourable conditions of the markets increased the fluctuations in the stock market. In the banking sector, their defences weakened due to non-repayable loans, high transaction volumes and increased deposit withdrawals. Banking systems were digitized, allowing the public easy access to banking services. Bank employees were allowed to work from home. In this study, the financial statements of banks were analysed to reveal their situation. Analyses were made by looking at the liquidity status, financial status, operating status, profitability and capital structure of the banks. Topsis analysis is one of the multiple decision-making methods. It is one of the methods by which businesses learn how effectively they use their functions. Its basic logic is to determine the ideal solution by reaching positive and negative ideal solution sets. CAMELS method is a method used for remote surveillance of banks and to perceive their general condition. It is the system used by authorities to rate banks. The aim of this study is to see what changes have occurred in the financial statements of selected banks due to the coronavirus pandemic. As an analysis method, the ratios in the CAMELS analysis were used as data. As a result of analysing this data in the light of multi-criteria decision-making methods, it is tried to reveal the changing situation of the banks in Türkiye.
The concept of bank dates back to 3500 BC. In general, banks are service institutions that create deposit money, act as intermediaries for the element of trust between buyers and sellers in the market, and are responsible for lending and collecting deposits. Banks are divided into various types according to their scope, fields of activity and ownership structures. While foreigners took an active role in the banking activities of our country before the Republic of Türkiye, it was aimed to reduce the superiority of foreigners in the banking sector of our country by opening various banks after the declaration of the Republic. Coronavirus is a pandemic process that affects the whole world today. Many sectors, including the economy, have been affected negatively by the pandemic process. Coronavirus has various effects on price and financial stability. As a result of the crises, central banks added financial stability to its objectives. During the coronavirus pandemic, countries generally implemented the necessary actions and policies to help businesses and the public. Economic packages have been implemented to reduce the negative effects of the pandemic process on the economy. Coronavirus has brought production to a standstill all over the world. The unfavourable conditions of the markets increased the fluctuations in the stock market. In the banking sector, their defences weakened due to non-repayable loans, high transaction volumes and increased deposit withdrawals. Banking systems were digitized, allowing the public easy access to banking services. Bank employees were allowed to work from home. In this study, the financial statements of banks were analysed to reveal their situation. Analyses were made by looking at the liquidity status, financial status, operating status, profitability and capital structure of the banks. Topsis analysis is one of the multiple decision-making methods. It is one of the methods by which businesses learn how effectively they use their functions. Its basic logic is to determine the ideal solution by reaching positive and negative ideal solution sets. CAMELS method is a method used for remote surveillance of banks and to perceive their general condition. It is the system used by authorities to rate banks. The aim of this study is to see what changes have occurred in the financial statements of selected banks due to the coronavirus pandemic. As an analysis method, the ratios in the CAMELS analysis were used as data. As a result of analysing this data in the light of multi-criteria decision-making methods, it is tried to reveal the changing situation of the banks in Türkiye.
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Keywords
Koronavirüs pandemisi, Finansal tablo analizi, Bankacılık sektörü, CAMELS analizi, Çok kriterli karar verme yöntemleri, Coronavirus pandemic, Financial statement analysis, Banking sector, CAMELS analysis, Multi-Criteria decision making methods
