Subsidios por reclamar a Essalud y el estado financiero de la Municipalidad Provincial de Trujillo, periodo 2018 - 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tiene como objetivo determinar la incidencia de los subsidios por reclamar a Essalud sobre el estado financiero de la Municipalidad Provincial de Trujillo durante el periodo 2018-2022. La investigación es no experimental, descriptiva, correlacional, longitudinal y cuantitativa. Se utilizaron datos estadísticos de los subsidios otorgados – recuperados y del estado financiero para analizar su comportamiento y medir la relación de las variables a través de un modelo econométrico para explicar su relación en el periodo de estudio, se realizó un análisis estadístico a nivel descriptivo, se estimó el modelo de regresión lineal múltiple con variables autorregresivas mediante el método de mínimos cuadrados ordinarios (MCO). Se encontró que, los subsidios otorgados y recuperados, indicen de manera negativa sobre el estado financiero de la Municipalidad Provincial de Trujillo. El comportamiento de los subsidios otorgados es estocástico con quiebres y picos con variaciones cuantitativas de un mes a otro. El comportamiento de los subsidios recuperados es normal y estacionario, pero a finales del año 2019 el pico es elevado (la recuperación fue mayor). Se concluye que, el estado financiero mantiene un comportamiento estacionario, en el tercer trimestre del año 2019 no hubo recuperación de los subsidios produciéndose un pico bastante elevado, a partir de ahí el saldo neto fue acumulándose y se incrementó a más de un millón y mantuvo esa tendencia hasta finales del año 2022, debido a varios factores, como la pandemia (COVID-19) que generó un impacto negativo en varios aspectos.
ABSTRACT The objective of this research is to determine the impact of subsidies claimed from Essalud on the financial status of the Provincial Municipality of Trujillo during the period 2018-2022. The research is non-experimental, descriptive, correlational, longitudinal, and quantitative. Statistical data on the granted and recovered subsidies and the financial statement were used to analyze their behavior and measure the relationship between the variables through an econometric model to explain their relationship during the study period. A descriptive statistical analysis was conducted, and the multiple linear regression model with autoregressive variables was estimated using the ordinary least squares (OLS) method. It was found that the granted and recovered subsidies negatively impact the financial status of the Provincial Municipality of Trujillo. The behavior of the granted subsidies is stochastic with breaks and peaks with quantitative variations from one month to another. The behavior of the recovered subsidies is normal and stationary, but at the end of 2019, the peak is high (the recovery was greater). It is concluded that the financial statement maintains a stationary behavior. In the third quarter of 2019, there was no recovery of subsidies, resulting in a quite high peak. From then on, the net balance accumulated and increased to over a million, maintaining that trend until the end of 2022, due to various factors, such as the pandemic (COVID-19) which had a negative impact on several aspects.
ABSTRACT The objective of this research is to determine the impact of subsidies claimed from Essalud on the financial status of the Provincial Municipality of Trujillo during the period 2018-2022. The research is non-experimental, descriptive, correlational, longitudinal, and quantitative. Statistical data on the granted and recovered subsidies and the financial statement were used to analyze their behavior and measure the relationship between the variables through an econometric model to explain their relationship during the study period. A descriptive statistical analysis was conducted, and the multiple linear regression model with autoregressive variables was estimated using the ordinary least squares (OLS) method. It was found that the granted and recovered subsidies negatively impact the financial status of the Provincial Municipality of Trujillo. The behavior of the granted subsidies is stochastic with breaks and peaks with quantitative variations from one month to another. The behavior of the recovered subsidies is normal and stationary, but at the end of 2019, the peak is high (the recovery was greater). It is concluded that the financial statement maintains a stationary behavior. In the third quarter of 2019, there was no recovery of subsidies, resulting in a quite high peak. From then on, the net balance accumulated and increased to over a million, maintaining that trend until the end of 2022, due to various factors, such as the pandemic (COVID-19) which had a negative impact on several aspects.
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Keywords
Subsidios, Subsidios de Essalud, Estados financieros