Akrom Omonov,
Doctor of Economic Science, professor Head of the Department of Banking, Tashkent Institute of
Finance, Tashkent, Uzbekistan.
Email: akromomonov66@gmail.com
OBRCID: 0000-0001-7302-8627
Shohruh Abdunazarov,
Independent Researcher, Teacher of the Department of Banking and Auditing, Tashkent Institute of
Finance, Tashkent, Uzbekistan.
Email: shohrux_0507@mail.ru
OBRCID: 0000-0002-1767-3709
Abstract: The article analyzes the correlation-regression effect of inflation, risky assets, capital, loan interest rates on profits in 2021-2001 in 32 commercial banks with 836 branches in Uzbekistan. The effect of these factors on the bank’s profit was studied theoretically and practically, and a model of the relationship between their effect on the outcome factor (profit) was developed. In modern conditions, the main goal of commercial banks is to increase the level of profitability, and to increase it and ensure its stability will always be one of the most pressing issues. This is because a number of factors have a strong impact on the size and stability of the profits of commercial banks. In particular, the volume and quality of banks and risky assets, the capital of commercial banks and its sources, the average annual interest rates on deposits and loans, as well as the inflation rate. In addition, issues such as the level of implementation of the procedure for managing the national economy and credit institutions in the country, transparency, efficiency are also important factors. Scientific Journal of “International Finance & Accounting” Issue 3, June 2022. ISSN: 2181-1016 2 It should be noted that the efficiency of assets (ROA) and capital (ROE) of commercial banks in Uzbekistan is high in private banks, and in commercial banks with a high share of the state in the authorized capital, these figures are significantly lower. Of course, there are a number of reasons for this. The article identifies a number of factors affecting the profits of commercial banks of Uzbekistan on the basis of econometric analysis of correlation and regression of factors affecting the profits of commercial banks and develops recommendations to increase their profits
Key words: Bank, profit, inflation, risk, capital, interest on the loan.