Riesgo financiero y la sostenibilidad financiera en la cooperativa de ahorro y crédito Andalucía, Ltda., durante eñ periodo 2003-2024

Abstract

Abstract: This study analyzed the association between financial risk indicators and return on equity (ROE) used as a partial, operational proxy for financial sustainability at the Cooperativa de Ahorro y Crédito Andalucía Ltda. between 2003 and 2024. A quantitative approach was employed, utilizing a non-experimental, longitudinal, and documentary design with a descriptive-correlational scope. The dataset comprised 22 annual observations covering ROE, delinquency, liquidity, indebtedness, institutional size, and the presence of crises. Descriptive statistics and Pearson correlations were calculated, supplemented by p-values and an exploratory check using Spearman s correlation. Delinquency (r = -0.3021; p = .1718) and crisis (r = -0.2096; p = .3491) showed weak negative associations with ROE, while liquidity, indebtedness, and institutional size exhibited relationships close to zero. No association was statistically significant at the .05 level. The study concludes that the analyzed indicators do not individually explain the variation in ROE and that the results should be interpreted as exploratory, given the limited number of observations and constraints regarding the traceability and comparability of the historical data series.