Riesgo y sostenibilidad financiera en la cooperativa de ahorro y crédito Riobamba Ltda., periodo 2003 - 2024.

Abstract

Abstract: This study analyzes This study analyzes the impact of financial risks on the financial sustainability of the Riobamba Savings and Credit Cooperative, Ltd., during the period 2003 2024. Using a quantitative approach with an explanatory scope, an assessment was conducted of the risks of indebtedness, delinquency, and liquidity on return on equity (ROE), applying descriptive statistics, Pearson s correlation, and a linear regression model. The results determined that indebtedness has a negative and statistically significant effect on ROE, positioning it as the primary risk that limited the cooperative s return on equity during the study period. Delinquency and liquidity showed limited effects, without altering the relationship with the dependent variable. The main contribution of this study is to empirically demonstrate that the cooperative s financial sustainability depends on the management of its financing structure, thereby establishing prudential limits on leverage and ensuring that growth does not hinder profitability.