Journals Information
Universal Journal of Accounting and Finance Vol. 13(3), pp. 134 - 144
DOI: 10.13189/ujaf.2025.130303
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Effect of E-Banking on Deposit Money Banks' Performance in Nigeria
Henry Osimabale Auru 1,*, Abdullahi Audu Malgwi 2, Kamaluddeen Funsho Adisa Ibrahim 2
1 Department of Business Education, School of Vocational and Technical Education, FCT College of Education Zuba, Nigeria
2 Department of Accounting, Faculty of Management Sciences, University of Abuja, Nigeria
ABSTRACT
The study investigated the effect of E-banking on deposit money banks' performance in Nigeria from 2011 to 2022. To facilitate the investigation, the study adopts the ex-post facto research design, while Feasible Generalized Least Square regression model was employed for data analysis. The dependent variable was measured by return on asset while the independent variables were measured by fees/commission income ratio, capital adequacy ratio and liquidity ratio. Firm size was the control variable used in the study. The study used a sample size of nine (9) Deposit Money Banks and engaged secondary data sourced from the annual reports of the Deposit Money Banks and NGX website. The results from the Feasible GLS regression analysis proved that E-banking fees and commission has a negative and significant effect on Deposit Money Banks' (DMBs) Return on Asset (ROA), DBMs' capital adequacy has a positive and significant effect on ROA, and bank's liquidity has a positive and insignificant effect on ROA. Also, E-banking/commission generated by national banks is negative and significantly different from banks with international operating status. The study concluded that E-banking adversely influences DMBs Performance in Nigeria. The study recommends that Deposit money banks in Nigeria should implement effective cost management strategies to mitigate the negative impact of operating costs associated with E-banking services on ROA. This includes investments in technology, cybersecurity, and customer support.
KEYWORDS
E-Banking, Deposit Money Banks, Performance, Nigeria
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Henry Osimabale Auru , Abdullahi Audu Malgwi , Kamaluddeen Funsho Adisa Ibrahim , "Effect of E-Banking on Deposit Money Banks' Performance in Nigeria," Universal Journal of Accounting and Finance, Vol. 13, No. 3, pp. 134 - 144, 2025. DOI: 10.13189/ujaf.2025.130303.
(b). APA Format:
Henry Osimabale Auru , Abdullahi Audu Malgwi , Kamaluddeen Funsho Adisa Ibrahim (2025). Effect of E-Banking on Deposit Money Banks' Performance in Nigeria. Universal Journal of Accounting and Finance, 13(3), 134 - 144. DOI: 10.13189/ujaf.2025.130303.