Transaction Analysis and Financial Performance of Commercial Banks in Kenya

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@article{1709887,
      author = {Robert Ojiambo Sande, Rashid Simiyu Fwamba, Joshua Olang'o Abuya},
      title = {Transaction Analysis and Financial Performance of Commercial Banks in Kenya},
      journal = {Iconic Research And Engineering Journals},
      year = {2025},
      volume = {9},
      number = {1},
      pages = {1172-1176},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1709887.pdf},
      abstract = {This study examines the effect of transaction analysis on financial performance of commercial banks in Kenya. With increasing sophistication of financial fraud and regulatory demands, understanding how transaction analysis practices influence bank performance has become critical. The study employed a descriptive research design targeting 111 respondents comprising forensic accountants, finance officers, and auditors from 37 commercial banks in Nairobi. Primary data was collected through structured questionnaires and analyzed using descriptive and inferential statistics. Transaction analysis demonstrates a strong positive relationship with financial performance (R = 0.909, R? = 0.827, p < 0.001). The findings reveal that 82.7% of variance in financial performance is explained by transaction analysis practices. Banks with robust transaction monitoring systems show significantly better financial outcomes. Commercial banks should prioritize investment in advanced transaction analysis systems and staff training to enhance their financial performance and competitive positioning.},
      keywords = {Transaction Analysis, Financial Performance, Commercial Banks, Kenya},
      month = {July},
  }