Análisis de la morosidad y su relación con la rentabilidad de la Cooperativa de Ahorro y Crédito Juventud Ecuatoriana Progresista JEP frente al segmento 1, periodo 2018-2022

Abstract

Abstract: The research analyzed the relationship between delinquency and profitability in the Juventud Ecuatoriana Progresista Savings and Credit Cooperative (JEP) compared to Segment 1 during the period 2018-2022. With correlation and descriptive analysis, it was evaluated how default rates affect return on assets (ROA) and return on equity (ROE). The JEP showed low delinquency rates vs. In Segment 1, an increase in delinquency levels was observed during the analyzed period, which affected its profitability. This trend demonstrates the need to improve credit risk management policies to ensure the financial sustainability of the cooperative. The inverse relationship between delinquencies and profitability was confirmed in the JEP, where an increase in delinquencies deteriorated profitability indicators. Segment 1 showed greater stability in these indicators, suggesting that their risk management strategy was more effective. The findings highlight the importance of implementing measures to control credit risk, optimize the use of resources and improve operational efficiency in cooperatives.