El riesgo de crédito y su incidencia en la rentabilidad de la COAC “Indígena Sac Píllaro Ltda.”, período 2018

The objective of this research was to evaluate the credit risk and its impact on the profitability of Cooperativa de Ahorro y Crédito Indígena SAC Píllaro Ltda., Period 2018, which consisted of an analysis that allowed diagnosing the causes of the inappropriate use of granting of credit from the financial institution. The study determined that there is a deterioration of the institutional image, impact on profitability, a constant variation in rates as a result of late payment by clients, as a consequence of inadequate credit risk management, which has caused vulnerability in internal control and therefore a failure to approve loans. In the research, a mixed approach was applied, that is, quantitative and qualitative, through the deductive method, with a non-experimental, field and documentary study; The sample was based on two types of population, one made up of four company workers and the second represented by 152 partners. The diagnosis was obtained through the survey and the interview, the results of which were treated with the tabulation of the information through the Excel program. Consequently, it was concluded that savings and loan cooperatives are subject to various types of risks, since the loan portfolio is their main source of income, in order to guarantee the profitability of the institution, to which the financial information about profitability. Key words: cooperatives, profitability, credit risk Reviewed by: Mgs. Marcela González Robalino English Professor C.l. 0603017708

• 1. Verfasser: Anita Alexandra, Landa Amaguaña (author)
• Format: bachelorThesis
• Veröffentlicht: 2021
• Schlagworte: cooperativas; rentabilidad; riesgo de crédito
• Online Zugang: http://dspace.unach.edu.ec/handle/51000/7568