การวิเคราะห์ปัจจัยอัตราส่วนทางการเงินของสหกรณ์เครดิตยูเนี่ยนในจังหวัดเชียงใหม่

Abstract

This study had the following objectives: to analyze the financial status of credit unions in Chiang Mai Province by applying CAMEL analysis and to extract common financial factors by using Factor Analysis. The data were collected from 2012’s Annual Report of 34 credit unions in Chiang Mai Province. Principal Component Analysis (PCA) and Varimax rotation method were performed to extract common factors. The result found that an average financial ratios of credit unions in Chiang Mai Province were better than those of countrywide. The results also found that those financial ratios suggested by CAMEL Analysis could be explained by five common financial factors. Those factors could explain 74.037% of the total variance. The first factor was return factor which could explain 24.233% of the total variance. The second factor was membership factor which could explain 16.544% of the total variance. The third factor was growth factor which could explain 13.666% of the total variance. The fourth factor was capital factor which could explain 10.848% of the total variance and the last factor was revenue factor which could explain 8.746% of the total variance.