Katılım Bankalarının Finansal Performanslarının ELECTRE Yöntemiyle Analizi (Nicel Araştırma)

The financial position of the banks that function in the general economy should be analyzed accurately and reliably and the financial positions of the banks should be evaluated and presented to the information users. The purpose of the study was to evaluate the financial performance of participation banks, which are newly evaluated in the banking sector in Turkey, using ELECTRE (ELimination and Choice Translating REality) method, one of the multi-criteria decision making techniques. All five participation banks operating in Turkey were included in the study and the data of the study was taken from the Official Site of Participation Banks Association of Turkey. Financial performance criteria used by the Association Banks of Turkey and the Participation Banks Association of Turkey; capital adequacy, structure of balance sheet, assets quality, liquidity, profitability, and all ratios within the income-expense structure were used in the analysis. As a result of the analysis, the individual financial performance values of the participating banks on a three-year and year-by-year basis were found and the results obtained were presented with the help of figures. In this case, it may be revealed that Vakıf Katılım Bank was more successful than other banks in the three-year period.