Off-balance sheet income activities for islamic and conventional banks / Masturah Ma’in, Latifah Syaqirah Misni and Siti Sarah Mat Isa.

• Main Authors: Ma’in, Masturah, Misni, Latifah Syaqirah, Mat Isa, Siti Sarah
• Format: Article
• Language: English
• Published: Universiti Teknologi Mara Selangor 2015
• Subjects: HG Finance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/32780/1/32780.pdf; http://ir.uitm.edu.my/id/eprint/32780/; http://www.jeeir.com/v2/index.php/26-current/vol-3-no-3-2015/99-off-balance-sheet-income-activities-for-islamic-and-conventional-banks

The aim of this study is to investigate the determinants of off-balanced sheet income activities, considering the bank-specific and macroeconomic factors as independent variables in Islamic and conventional banks in Malaysia. This study utilizes 16 Islamic banks and 14 conventonal banks panel data from 2008-2013 and 2002-2013 respectively. The result shows that the determinants of off-balance sheet activities in Islamic banks in Malaysia are bank’s size (TA), bank’s profitability (NP), and interest rate (INT). While, the determinants of off-balance sheet activities in conventional banks are bank’s size (TA), bank’s profitability (NP) and the Real Gross Domestic Product (RGDP).