數位存款帳戶開戶數對公司績效之影響-以台灣銀行業為例

The Impact of Digital Deposit Accounts Opening Volume on Firm Performance- Evidence from Taiwan’s Banking Industry

王姿尹(Tzu-Yin Wang)

指導教授 ： 倪衍森

共同指導教授 ： 廖幼如(Yu-Lu Liao)

淡江大學/商管學院/管理科學學系企業經營碩士在職專班/碩士(2022年)

https://doi.org/10.6846/TKU.2022.00410

摘要

本研究以2016年至2020年共計5年資料為樣本，並探討台灣金融機構之數位存款帳戶開戶數與公司績效的關係，且得到以下的結果，第一、選擇不發展數位存款帳戶業務對公司績效並無影響，顯示銀行業之業務項目繁多，數位存款帳戶無法成為整體盈利之關鍵因素。其次、越多的數位存款帳戶開戶數有助於資產報酬率，代表開戶可帶來存款，並將金融資產轉化為利潤。其三、經理人持股比率與資產報酬率呈正相關，意味著持有較高股權的經理人能創造更好的公司績效。

關鍵字

數位存款帳戶 ； 數位銀行 ； 公司績效 ； 公司治理

並列摘要

This study explores whether digital deposit accounts opening volume would affect firm performance by employing the data over the period 2016-2020 disclosed by Financial Supervisory Commission as the samples, and then reveal the following importing findings. First, the firms without digital deposit account products would have no impact on firm revenue, indicating that digital deposit accounts could not be the key factor in banking revenue. Second, the firms with high digital deposit accounts opening volume would enhance firm performance, implying that accounts could accept deposits and convert financial assets into profits effectively. Third, this study reveals that manager shareholding ratio is positively related to firm performance, which might result from that some financial institutions with higher manager shareholding ratio still have superior performance.

並列關鍵字

Digital Deposit Accounts ； Digital Banking ； Firm Performance ； Corporate Governance

參考文獻

1.Adyani, L. R., Sampurno, D. R. D. (2011). Analisis faktor-faktor yang mempengaruhi profitabilitas (ROA). Jurnal Dinamika Ekonomi Pembangunan, 7(1), 46-54.

2.Al Nimer, M., Warrad, L., Al Omari, R. (2015). The impact of liquidity on Jordanian banks profitability through return on assets. European Journal of Business and Management, 7(7), 229-232.

3.Almazari, A. A. (2014). Impact of internal factors on bank profitability: Comparative study between Saudi Arabia and Jordan. Journal of Applied finance and banking, 4(1), 125.

4.Al-Awawdeh, H. A. (2018). The Impact of Economic Value Added, Market Value Added and Traditional Accounting Measures on Shareholders¡ Value: Evidence from Jordanian Commercial Banks. International Journal of Economics and Finance, 10(10), 1-40.

5.Ananda, S., Devesh, S., Al Lawati, A. M. (2020). What factors drive the adoption of digital banking? An empirical study from the perspective of Omani retail banking. Journal of Financial Services Marketing, 25(1), 14-24.