Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia de Pichincha, sector M692, periodo 2023

Abstract

Abstract: This research analyzes the Determinants of the profitability of Ecuadorian SMEs in the M692 sector, in the province of Pichincha, year 2023, respectively to accounting, bookkeeping and auditing activities.The study begins with a conceptual review of what SMEs are, their classification according to criteria of size, income and number of employees, as well as their relevance within the economic fabric at the nacional level.A quantitative approach was applied with a non-experimental and correlational design, using financial information from the Superintendence of Companies and Insurance, year 2023. The analysis focused on two key indicators of profitability: ROA and ROE, using regression of the variables necessary for the research.The results showed that factors such as indebtedness and age have differentiated impacts on profitability, with greater significance in the case of ROE; meanwhile, in the ROA, there was no significance in the variables studied.These findings provide a useful vision for strategic decision-making in SMEs in the Ecuadorian accounting sector.