Análisis de la cartera vencida y su incidencia en la liquidez de la Cooperativa de Ahorro y Crédito Juventud Ecuatoriana Progresista (JEP) antes y durante la emergencia sanitaria por covid-19, periodo 2019 2020

Abstract

Abstract: The purpose of this research is to determine the incidence of the overdue portfolio on the liquidity of the Progressive Ecuadorian Youth Savings and Credit Cooperative (JEP) before and during the health emergency by covid-19, during the period 2019 -2020. The methodology used is descriptive type framed in an analytical scope, through a non-experimental design with a quantitative approach. The results show that the delinquent portfolio of Cooperativa JEP suffers an increase of 34.30% more than in 2019, which raises the level of credit risk and significantly infers profitability and liquidity. In addition, using correlations, it is shown that the impact produced by the refinancing of the overdue portfolio on the Cooperative's profit has an inverse effect on the generation of profits in the year 2020. Likewise, it is shown that the levels of the refinancing and restructuring of the overdue portfolio on thetotal placement of the Progressive Ecuadorian Youth Savings and Credit Cooperative (JEP) are not related to the level of placements made during the study period.