Análisis del nivel de morosidad y provisiones de la cartera de créditos de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda., período 2017 - 2021

Abstract

Abstract: The present research focuses on the analysis of delinquency and provisions in the credit portfolio of the Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda. period 2017-2021. Using an explanatory type methodology allowing to know which of the study variables are supposedly related to each other. In this sense, following the results obtained through the Ordinary Least Squares Econometric Model, where the Gross Domestic Product with a coefficient of -0.131155, unemployment with -0.829572 and the active interest rate with - 1.184630 show an inverse relationship between these variables, that is, they do not affect or have a direct relationship with the cooperative's delinquency. In contrast, a direct relationship was identified between provisions and delinquency, evidenced by a coefficient of 3.113190 obtained through OLS, which implies that an increase in delinquency corresponds to an increase in provisions. This link is reflected in the period analyzed, where both provisions ($36.48 to $79.29 million) and delinquency (3.30% to 3.64%) increased from 2017 to 2021.