Riesgo financiero y la rentabilidad de las Cooperativas de Ahorro y Crédito del segmento 1 de la Provincia de Loja 2017-2022

Abstract

Abstract: This study analyzes the impact of financial risk on the profitability of Cooperatives of Savings and Credit of segment 1 in the Province of Loja during 2017-2022. Evaluate how financial risks, especially liquidity risk, affect stability and efficiency financial of these institutions, correlating these risks with profitability. HE used financial data from the cooperatives' annual reports and applied quantitative methods, including regression analysis and econometric models, to identify significant correlations between financial risk variables and indicators profitability such as return on assets (ROA) and return on equity (ROE). The The results show that cooperatives face challenges related to the management of financial risks, directly influencing its profitability. It was found that the risk of Liquidity is the most prevalent and has a significant impact on the profitability of the companies. cooperatives. Furthermore, it is concluded that efficient financial risk management can mitigate these negative effects and improve the stability and financial performance of the cooperatives.