Riesgo y sostenibilidad financiera en el periodo 2003 - 2024 en la cooperativa de ahorro y crédito 29 de octubre Ltda .

Abstract

Abstract: The present study analyzes the relationship between financial risk and financial sustainability in the Savings and Credit Cooperative 29 de Octubre Ltda. during the period 2003 2024. To achieve this, indicators such as indebtedness, delinquency, and liquidity were examined in order to identify their impact on profitability measured through ROE. The research was developed using a quantitative approach, with a descriptive and explanatory scope and a non-experimental longitudinal design, based on data published by the financial institution and reported by the SEPS. The main result shows that the delinquency indicator is the variable that most negatively affects ROE, as does indebtedness. However, liquidity does not present a statistically significant effect within the applied model. Additionally, it is observed that internal management factors carry greater weight than external factors such as GDP, highlighting the importance of proper internal risk management. Likewise, the applied multiple regression confirms that these variables explain the behavior of profitability, providing very useful information for decision-making.