신협 조합원의 예금거래와 보통예탁금이 핵심예금에 미치는 영향

Abstract

[Purpose] This study emphasized the importance of demand deposits, which are core deposits, to secure profitability of the credit union, and analyzed the effect on demand deposits when the first transaction purpose of the members is deposit transactions and the main transaction subject is ordinary deposits.
 [Methodology] As of the end of June 2021, this study presented the results of correlation analysis, average difference analysis, and multiple regression analysis targeting 7,707 members of 25 regional credit unions located in Gwangju and Jeollanam－do.
 [Findings] As a result of the empirical analysis, when the first transaction purpose was deposit transaction and the main transaction purpose was ordinary deposit, there was a significant positive correlation with the increase in demand deposits, and the group with the first transaction purpose was significantly higher. At last, multiple regression analysis showed when the first transaction purpose is deposit transaction and the main transaction purpose is ordinary deposit, it is a core deposit that is the basis for the profitability of the credit unions and has a positive effect on the average balance of demand deposits.
 [Implications] In terms of accounting, research on the determinants of profitability for credit unions was very poor. This study will have a contribution as an initial study to verify the effect of transaction purpose and transaction subject that can affect demand deposit, which is a core deposit, as the basis of credit union profitability.