本研究探討股東權益比率、放款比率對銀行績效的影響，使用政府公開資料，並以縱橫資料型態來進行實證分析，樣本資料包含2009年至2018國內33家銀行，本研究採用最小平方法及固定效果模型來分析銀行績效指標。本研究實證結果顯示，股東權益比率對資產報酬率有正向顯著影響，對股東權益報酬率則無顯著影響，另放款比率對於銀行的資產報酬率及股東權益報酬率有正向影響但未達統計顯著。進一步分析，將樣本資料區分為金控銀行及非金控銀行，股東權益比率對於非金控銀行的資產報酬率有正向顯著影響，另放款比率對於金控銀行的資產報酬率有正向顯著影響。;This study investigates the effect of equity ratio and loan ratio on bank performance by panel data collected from the government public information. The sample consists of 33 domestic banks from 2009 to 2018. In this study, we apply method of ordinary least squares model and fixed effects model to analyze the indicators gather from the banks. The empirical results show that equity ratio has a positive and significant impact on the return on assets, but has no significant effect on the return on equity. Loan ratio has positive effect on the return on assets and the return on equity, but it is not statistically significant. We go deep in analyzing the sample data which is classified by financial holding company and non-financial holding company. We found that equity ratio has a positive and significant impact on the return on assets for non-financial holding company. Loan ratio has a positive and significant impact on the return on asset for financial holding company.
