Determinantes de la rentabilidad de las pymes ecuatorianas: Provincia Pichincha, sector G453, periodo 2023

Abstract

Abstract: The research was conducted to determine the profitability of Ecuadorian SMEs in the Pichincha province, sector G453, during the 2023 period, since low profitability levels can jeopardize the sustainability and growth of companies. A design focused on the general plan or structure was used. The research is non-experimental, as the study variables were not manipulated. The phenomenon is observed as it occurs in its natural context. It is descriptive and cross-sectional with a quantitative approach, taking into account a sample of 153 companies. This required the use of data collection techniques and instruments based on a documentary review of secondary sources, which were then processed using Excel. According to the results, they demonstrated that ROA is more sensitive to the independent variables because debt and company age have a negative and statistically significant effect on ROA, indicating that higher debt or older company age lowers return on assets. Regarding the ROE results, no variable was found to be statistically significant, suggesting that return on equity is not strongly influenced by the variables analyzed in this regression model.