Internal Factors Affecting the Profitability of Iranian Kosar Financial Credit Institutions Branches

This research intends to study effective internal factors and how affecting profitability of Kosar financial credit institutions branches. The research method used in this study is based on descriptive-analytical method and survey category. In terms of relationship between variables, this study is correlation type and subcategories of regression analysis. The statistical population of this study consists of 21 branches of Kosar financial credit institutions (beneficent young people) in the Province of West Azerbaijan during the years of 2011 and 2012. The data of this study is extracted from branches’ financial statements. Statistical methods for testing hypotheses included Cronbach’s Alpha, analyzing correlation and regression that were performed and calculated through SPSS software 20. According to the results of this study, variables such as: assets mix, debts mix, cost management, liquidity management, and credit risk management has positive and significant strong relationship with profitability of Kosar financial credit institutions branches.