Análisis del índice de morosidad en los segmentos consumo y microcrédito durante el periodo 2018-2021 y su incidencia en el indicador de liquidez en la Cooperativa Jardín Azuayo

Abstract

The delinquency indicator makes it possible to demonstrate the health status of a financial institution's portfolio, for which inadequate management of the index can bring about liquidity and solvency problems, among others. The objective of this integrating project is to analyze the behavior of delinquency and its influence on the liquidity index, covering the consumption and microcredit segment of the Cooperativa Jardín Azuayo. For the analysis, a statistical model of multiple linear regression is elaborated considering variables such as active and passive rates of the Central Bank of Ecuador, variation of available funds, investments, demand deposits, time deposits and the consumer and microcredit portfolio due. The methodology has a quantitative and correlational approach considering the total population in the period 2018 - 2021. The main findings indicate that liquidity is positively influenced by delinquency in both segments and demand deposits, while the interest rate simple accumulation microcredit and the microcredit portfolio have a negative impact. Financial entities must place special emphasis on these indicators in order to efficiently anticipate possible adverse events that threaten the financial stability of the institution