Relación de rentabilidad con la gestión de riesgo del crédito de la cooperativa de ahorro y crédito CACPE Biblián Ltda. período 2006 – 2016

Abstract

The present end-of-degree work refers to the profitability relationship with the credit risk management of the savings in the credit cooperative CACPE Biblián Ltda during the period 2006 - 2016. For the development of the research, the data have been analyzed with a quantitative, qualitative, correlation and association methodology between the variables. Past due portfolio in financial institutions is the main cause that causes them not to have the necessary resources to provide attention and fulfillment to the needs of the clients, which generates the respective evaluation of the financial indicators of the entity, and to determine the relationship between profitability and credit risk management. In the analysis carried out, it is determined that there is a moderate negative correlation between credit risk and profitability. According to the multiple regression developed with the ROE and ROA variables with respect to credit risk for the analysis period from 2006 to 2016, it is determined that the variables are significant, which means that the model used is valid, the results are consistent because the greater the unproductive portfolio, the lower will be the results of credit risk. The evaluation presents the cooperative of the financial entities of segment one of the popular and solidarity economy as the most efficient and solid in its management, since the profitability and liquidity levels reflect the correct management of its resources