Riesgo y sostenibilidad financiera en la cooperativa de ahorro y crédito de la Policía Nacional del Ecuador, período 2003 - 2024

Abstract

Abstract: The objective of this study is to analyze the impact of financial risks on the sustainability of the Ecuadorian National Police Savings and Credit Cooperative during the 2003 2024 period. To this end, a quantitative approach with an explanatory scope is used, drawing on financial information obtained from the Superintendency of Popular and Solidarity Economy. Furthermore, indicators of delinquency, liquidity, and indebtedness are evaluated using descriptive statistics, Pearson s correlation, and a multiple linear regression model to determine their impact on financial profitability (ROE). The results show that delinquency has a weak positive relationship with profitability (r = 0.115). Liquidity shows a moderate negative relationship (r = -0.651), while indebtedness exhibits a moderate positive correlation (r = 0.456), confirming its influence on the cooperative s financial performance. It is determined that financial sustainability depends on efficient management of liquidity and indebtedness, and financial risk control, thereby strengthening the institution s long-term economic and operational stability.