Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Pichincha, sector G465, periodo 2023.

Abstract

Abstract: The objective of this research was to analyze the determining factors of the profitability of the SMEs of the G405 sector, located in the province of Pichincha during the period 2023, in the process of inquiry a quantitative methodology was applied, with a non-experimental design of transversal type. In the analysis of the data, multiple linear regression was used as a statistical technique to evaluate the level of influence that the control variables have on the profitability indicators. The results showed that the age of the companies has an opposite and significant relationship with ROA profitability, showing that old companies can be less profitable compared to new companies. On the other hand, the level of indebtedness showed a marginally significant negative relationship with profitability, while liquidity and firm size did not show any significant statistical incidence. In conclusion, although certain financial factors partially affect profitability, it is important to analyze structural variables such as operating efficiency and internal management that affect the economic performance of companies in the sector.