Abstract
This study investigates the key determinants of financial inclusion in Nigeria, focusing on
factors such as the number of bank branches, Automated Teller Machine (ATM) penetration,
inflation rate, and interest rate. Utilising data from the Central Bank of Nigeria (CBN), the
World Bank's Global Findex database, and the National Bureau of Statistics (NBS), the study
applies the Dynamic Ordinary Least Squares (DOLS) regression model to examine the
relationship between these variables and financial inclusion. The findings reveal that bank
branches and ATMs have a positive and significant relationship with financial inclusion. In
contrast, inflation rate and interest do not show a significant impact. The results provide
insight into the role of macroeconomic and infrastructural factors in enhancing financial
accessibility, which can inform policy interventions to improve financial inclusion across the
country.