本研究調查影響2007年至2016年印度尼西亞和台灣銀行業效率的因素。本研究使用十大表現公司，以及許多關鍵因素，如市盈率，企業規模，槓桿，流動性和總體經濟來固定銀行效率因素。 本研究使用的方法是面板數據和基本統計學回歸，如t檢驗和多元回歸。 這項研究的結果表明，印度尼西亞和台灣的結果不同。 在印度尼西亞，絕大多數財務比率對銀行業效率沒有很大的顯著性，除了公司規模以外。 台灣的樣本結果表示財務比率是資產回報率衡量的金融行業表現的因素。 本研究發現總體經濟指標對銀行業績沒有影響。

This study aims to investigate the factors that affects bank performance in Indonesia and Taiwan Stock Exchange during the period 2007 to 2016. This study uses top 10 performance companies, and many critical factors like price-earnings ratio, firm size, leverage, liquidity and macro determinants are considered in this study. The method used in this study is panel data and basic statistical regression such as t-test and multiple regression.
The finding of this study have shown that Indonesia and Taiwan have a different result. In Indonesia, most of the financial ratios had found no impact on bank performance except firm size. The Taiwan sample result shown that financial ratio is the most determinants of the performance of financial sectors measured by return on assets.
This study finds the macroeconomic indicator to have no impact on bank performance.

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