Liquidez y rentabilidad de las Cajas Municipales de Ahorro y Crédito del Perú: Periodo 2020 – 2022

Abstract

There are two financial indicators that are fundamental pillars for the sustainability and fulfillment of the objectives of the Municipal Savings and Credit Banks of Peru: Liquidity and profitability. In this sense, this research sought to determine how liquidity influences the profitability of these institutions, during the periods between 2020 and 2022. An investigation was carried out under a quantitative, nonexperimental longitudinal procedure with a correlational-causal scope. which had a population and census sample comprised of 11 Municipal Savings and Credit Banks authorized, regulated and supervised by the Superintendency of Banking, Insurance and Private Pension Fund Administrators. Likewise, the information was grouped and recorded through documentary analysis, designing a data sheet as an instrument. With a value of -0.627 and a significance of less than 5%, it was found that liquidity had a negative and significant influence on the profitability of the Municipal Savings and Credit Banks, during the years 2020 to 2022. Finally, it is inferred that the liquidity and profitability behaviors of these institutions showed that greater liquidity will not always determine greater profitability.