Incidencia del riesgo financiero y la rentabilidad de las cooperativas de ahorro y crédito del segmento 2 de la ciudad de Cuenca. periodo 2021-2023.

Abstract

When analyzing the financial performance of savings and credit co-operatives (SACCOs), it is essential to understand the connection between economic risk and profitability. The management of liquidity and the effectiveness in the use of assets are determinants for the stability and success of these organizations. In this context, the study evaluates how financial risk and profitability affected SACCOs in segment 2 in Cuenca in 2021-2023. A mixed research approach was adopted, with a descriptive and documentary structure, based on secondary data provided by the Superintendence of Popular and Solidarity Economy (SPSE), which were analyzed using factorial and principal component analysis. It was concluded that segment 2 SACCOs maintained constant liquidity during 2021-2023, indicating effective risk management, avoiding solvency problems, and guaranteeing a smooth operation. Despite a slight reduction in the return on assets and equity in 2021, progress was observed in the management of financial risks after the challenges of that year, reflected in an increase in 2022 and 2023. Finally, in this segment, the “Mujeres Unidas Tantanakushka Warmikunapac” Co-operative stood out for its high liquidity, while “Sisa,” “Educadores de Tungurahua,” and “Huancavilca,” among other entities with an adequate relationship between liquidity and profitability, ensure optimal management of financial risk.