Comparison Profitability, Asset Quality, Capital Adequacy Classified of Commercial Banks in Thailand


  • Wikrant Paukmongkol Faculty of Management Sciences, Valaya Alongkorn Rajabhat University


profitability, asset quality, capital adequacy, commercial bank in Thailand


การวิจัยนี้ศึกษาเปรียบเทียบความสามารถการทำกำไร คุณภาพสินทรัพย์ ความเพียงพอของเงินกองทุนของธนาคารพาณิชย์ที่ดำเนินงานในประเทศไทยจำแนกตามขนาดสินทรัพย์และเปรียบเทียบระหว่างธนาคารพาณิชย์ไทยกับธนาคารพาณิชย์ต่างประเทศ ข้อมูลที่ใช้เป็นข้อมูลอนุกรมเวลารายไตรมาสตั้งแต่ไตรมาสที่ 1 ปี 2006 ถึงไตรมาสที่ 2 ปี 2021 การวิเคราะห์ข้อมูลใช้สถิติคือ ค่าเฉลี่ย (mean) ค่าความแปรปรวนมากกว่า 2 กลุ่ม ANOVA F-test และค่าความแปรปรวนระหว่าง 2 กลุ่ม T-test ผลการวิเคราะห์พบว่า ธนาคารพาณิชย์ไทยขนาดใหญ่มีความสามารถการทำกำไรดีกว่าธนาคารที่มีขนาดต่างกันและดีกว่าธนาคารพาณิชย์ต่างประเทศ ส่วนด้านคุณภาพสินทรัพย์พบว่าธนาคารพาณิชย์ต่างประเทศขนาดใหญ่มีคุณภาพสินทรัพย์ดีกว่าธนาคารที่มีขนาดต่างกันและดีกว่าธนาคารพาณิชย์ไทยทุกขนาด นอกจากนั้นพบว่าธนาคารพาณิชย์ต่างประเทศขนาดเล็กมีความมั่นคงทางการเงินสามารถรองรับความเสียหายที่อาจเกิดขึ้นได้ดีกว่าธนาคารขนาดที่ต่างกันทั้งธนาคารพาณิชย์ไทยและธนาคารพาณิชย์ต่างประเทศ


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How to Cite

Paukmongkol, W. . (2022). Comparison Profitability, Asset Quality, Capital Adequacy Classified of Commercial Banks in Thailand. Journal of Accountancy and Management, 14(4), 99–119. Retrieved from



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