Date of Publication
6-2022
Document Type
Master's Thesis
Degree Name
Master of Science in Accountancy
Subject Categories
Accounting | Finance and Financial Management
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Advisor
Cynthia P. Cudia
Defense Panel Chair
Rodiel C. Ferrer
Defense Panel Member
Mark Vincent B. Bendo
Virginia C. Reyes
Abstract/Summary
The 2019 COVID-19 pandemic has tremendously influenced various aspects and different industries of the world, especially commerce and family. A new downturn promptly spread across the globe and attacked the economy. The increasing abating profit of enterprises makes them inadequate in capital to pay debts. Moreover, families are also experiencing difficulties in covering their borrowings and credit cards due to lessened revenue. Accordingly, this situation has an adverse impact on the banking sector’s benefit and funds, while it also reduces margin. (Sugiharto, Azimkulovich & Misdiyono, 2021). Therefore, this study will research different bank-specific factors affecting targeted banks’ profitability in the Philippines during the COVID-19 pandemic from 2020 to 2021. Secondary data will be sourced from the financial reports of universal and commercial banks, thrift banks, and rural and cooperative banks in BSP. Moreover, independent variables will be represented by size, credit risk, operation efficiency, bank diversification, capitalization, and liquidity. Others, return on assets as the dependent variable is used to describe banks' profitability. Descriptive analysis and panel data analysis methodologies will be applied in this study. The findings showed that bank size, operation efficiency, bank diversification, and liquidity significantly and positively influence banks’ profitability. Moreover, targeted banks are still profitable during the health crisis in the short run from 2020 to 2021 in the Philippines.
Abstract Format
html
Language
English
Format
Electronic
Keywords
Bank profits—Philippines; Banks and banking—Philippines; COVID-19 Pandemic, 2020- —Philippines—Influence
Recommended Citation
Duan, M. (2022). Factors affecting the profitability of universal and commercial banks, thrift banks, and rural and cooperative banks during the COVID-19 pandemic from 2020 to 2021 in the Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etdm_acc/10
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Embargo Period
7-4-2022
