Análisis del índice de morosidad y su relación con la rentabilidad de la Cooperativa de Ahorro y Crédito Policía Nacional durante los años 2015 - 2021

Abstract

Abstract: This study aims to analyse the delay rate and its relationship with the profitability of the National Police Savings and Loan Cooperative during the years 2015 2021. For this purpose, a correlational methodology was used, since it was carried out in relation to the profitability indicators and the delay of the credit portfolio of the cooperative. The results revealed that the delay rate increased during the study period, reaching 5% in 2021. This indicates that a significant part of the loan portfolio has not been paid on time, furthermore the negative impact on liquidity is evident and the indicators, ROA and ROE have decreased in recent years, indicating a downward trend. In summary, the cooperative's arrears ratio has an inverse relationship with its profitability, i.e., the higher the arrears, the lower the profitability. This is because interest and fees decrease when members do not pay their obligations on time, which affects the financial results.