Morosidad en la cooperativa de Ahorro y Crédito Orden y Seguridad y su impacto en la rentabilidad financiera en el período 2016 al 2021

Abstract

Abstract: The objective of the research was to examine the variables linked to delinquency that influence the financial profitability of the savings and credit cooperative "Orden y Seguridad" in the period 2016 to 2021. Low in the quantitative approach, of an exploratory type and the review of financial statements allow the presentation of descriptive and inferential statistics. The results obtained determine that the institution is inserted in the segment of microcredit and consumption. The application of the Rho Spearman correlation determined a negative value between the delinquency segments at the consumer level with microcredit and financial profitability, the same thing explains that the higher the level of delinquency, the lower the profitability. The percentage level of the consumer delinquency level was 2.82% and microcredit was 0.75%, where it is clear that good actions, operational management strategies would help improve profitability indexes such as ROE and ROA. Therefore, the institution meets the commitments of customers, suppliers, control agency requires more effective policies at the time of recovery of the credit portfolio. The results that coincide with related studies on the subject, clarify the variation of the percentage, the type of segment, said loss, the investments and the location at the bottom of the ranking that occur in this area of more than 100 institutions. that your part of the segment is very.