Determinants of Islamic Bank Profitability: Some Evidence

Sudin Haron


Many studies have been undertaken to investigate the profitability determinants of conventional banks. These studies have established a number of profitability
theories that have been well accepted in the banking literature. While this subject is still very much alive among conventional bank researchers, there have not been any studies made for Islamic banks. The objective of this study
is to examine whether the profitability theories of conventional banks apply to Islamic banks. The results of this study are somewhat mixed. The differences imply that not all profitability theories are applicable to Islamic
banks and support the hypothesis that there are doctrinal differences between Islamic banks and conventional banks.
Banyak kajian telah dijalankan bagi meneroka penentu-penentu keberuntungan bank-bank konvensional. Kajian-kajian ini telah menubuhkan beberapa teori keberuntungan yang telah diterima pakai dalam susastera perbankan.
Sungguhpun tajuk ini masih diperbincangkan tiada kajian yang dijalankan ke atas bank-bank Islam. Objektif kajian ini ialah untuk tiada kajian yang meninjau sama ada teori-teori keberuntungan bank-bank konversional dapat
digunakan pada bank-bank Islam. Hasil kajian ini agak bercampur. Perbezaan hasil memberi implikasi yang bukan semua teori keberuntungan dapat digunakan pada bank-bank Islam dun perbezaan ini juga secara langsung menyokong hipotesis bahawa terdapat perbezaan doktrinal di antara bank-bank Islam dengan bank-bank konvensional.

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