العوامل المؤثرة على ربحية البنوك الإسلامية

Abstract

slamic banks have a special nature for practicingtheir banking activity based on the provisions of Islamic Sharia. As analternative to traditional banks, in particular, they must achieve profits, asthe profitability of banks is considered one of the most important indicatorsof their success and continuity. Still, this indicator is affected by severalfactors, and through this paper, the conceptual framework of some factorsaffecting the profitability of Islamic banks was highlighted, and a standardmodel was built using cross-sectional time series models (panel data) for a sample of 12 Islamic banks during the period from 2011 to 2023. This study concluded that there is a positive effectfor each of the return on assets rate, the financial leverage rate, the Shariaand regulatory control index, and the total deposit rate, while the assetturnover rate hurt the equity rate. We also came up witha proposal for a fixed effects model to study the impact of factors on the profitability of Islamic banks.