أثر الشّمول المالي في ربحية المصارف الإسلاميّة الخاصّة في سورية

Abstract

  The aim of this research was to determine the impact of financial inclusion on the profitability of private Islamic banks in Syria during the period from 2013 to 2023.

  To achieve the study objective, the descriptive analytical approach was used to describe and analyze the research variables, represented by the independent variable, financial inclusion, which was measured through three indicators: (the growth rate of the number of branches, the growth rate of deposits, and the growth rate of deferred sales receivables and financing activities balances)[1]. The dependent variable, (bank profitability), was measured through the return on assets rate.

  Annual panel data was used, and the data were analyzed using the statistical program EViews 10. Unit root tests were used to ensure data stability, and the ARDL cointegration methodology was also used in this study.

  The study found a positive and significant impact of each of the growth rate at branches, the growth rate of deferred sales receivables and financing activities balances, and the growth rate of deposits on the financial performance of private Islamic banks in Syria.