Riesgo y sostenibilidad financiera en la cooperativa de ahorro y crédito Juventud Ecuatoriana progresista Ltda. de Ecuador, periodo 2003 - 2024

Abstract

Abstract: This study aimed to analyze the impact of financial risks on the financial sustainability of Cooperativa de Ahorro y Crédito Juventud Ecuatoriana Progresista Ltda. (JEP) during the 2003 2024 period. The research followed a quantitative approach with a non-experimental and longitudinal design, using financial information obtained from the Superintendence of Popular and Solidarity Economy. Delinquency, indebtedness, and liquidity were analyzed as financial risk variables, while financial sustainability was measured through return on equity (ROE). Descriptive statistics, Pearson correlation, and multiple linear regression were applied using JASP software. The results showed an average delinquency rate of 4.1%, liquidity of 19.9%, indebtedness of 88.5%, and an average return on equity of 8.1%. Likewise, no statistically significant relationships were found between ROE and the financial risk variables analyzed. The regression model explained only 7.9% of the variation in ROE and was not statistically significant (p = 0.676), indicating that the cooperative s profitability was mainly associated with other financial, administrative, or macroeconomic factors not included in the model. It is concluded that proper management of liquidity, delinquency, and indebtedness remains essential to preserve the institution s long-term financial stability and sustainability. Keywords: financial risk, financial sustainability, delinquency, liquidity, indebtedness, savings and credit cooperatives.