Relación entre riesgo crediticio, liquidez y rentabilidad del sector financiero Mutualistas en Ecuador años 2018 a 2021

Abstract

The global pandemic resulting from COVID-19 caused significant economic and financial losses in public and private banking in Ecuador; however, a fact to note is that the popular and solidarity financial sector maintained its profitability and liquidity within the projected margins. In this sense, the objective of this study was to determine to what extent credit risk and liquidity affected the profitability of the country's users between 2018 and 2021. For this purpose, the population was constituted by the four mutualists that exist; the data panel had 192 observations, and totest the relationships the PLS-SEM model was applied. Thus, the results showed that credit risk negatively affects the liquidity and profitability of these financial institutions; in addition, liquidity does not affect profitability. Consequently, it is extremely important to control NPL ratios, so it is recommended to analyze the portfolio structure as well as recovery strategies.