Contribución del capital intelectual en el desempeño financiero de las Cooperativas de Ahorro y Crédito de la Ciudad de Loja. Año 2021

Abstract

Abstract: Intellectual capital is constituted as the most valuable intangible asset in organizations because it generates value and competitiveness. The objective of this research was based on determining the contribution of intellectual capital in the financial performance of the Savings and Credit Cooperatives of the city of Loja in the year 2021. The research work was descriptive with a quantitative approach, the population was made up of 17 Savings and Credit Cooperatives in an active state, the survey applied to the managers of this financial sector was used as an information collection technique and the questionnaire divided into 5 blocks with questions based on the study variables and structured under Likert scale. The results obtained showed that there is a relationship between intellectual capital and financial performance; On the other hand, the Savings and Credit Cooperatives maintain a high average profitability, indicating that the inclusion of this intangible asset is a necessary element that generates satisfactory results due to the correct organization of the managers, employees and relationship with third parties.