The study looked at how well commercial banks in Malaysia meet the capital adequacy ratio set by the Basel II Accord. They used seven factors to measure this, like market risk and loans. They found that some factors, like market risk and loan loss provision, were important in determining the capital adequacy ratio, while others, like credit risk and GDP, were not as significant. This research gives us a better understanding of how well Malaysian banks are meeting the capital requirements set by the Basel II Accord.