Control interno y su relación con la gestión administrativa en las pequeñas cooperativas de ahorro y crédito, distrito Trujillo – 2020
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Date
2021
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Publisher
Universidad Nacional de Trujillo
Abstract
El propósito de la presente investigación es determinar la relación que existe entre el control
interno y la gestión administrativa en las pequeñas cooperativas de ahorro y crédito, distrito
Trujillo - 2020. El estudio fue no experimental y el diseño correlacional transaccional causal,
se hizo uso del muestreo no probabilístico por conveniencia para una muestra de 49
colaboradores de las dos (2) pequeñas cooperativas, la técnica aplicada es la encuesta y
como instrumento el cuestionario para recolectar la información de campo; los datos
obtenidos fueron procesados a través del software de estadística SPSS.
Se concluye que el control interno se relaciona directamente con la gestión administrativa;
según el coeficiente de contingencia de prueba Shapiro Wilks el valor es τ = 0.865, con nivel
de significancia menor al 5% de significancia estándar (P < 0.05) y un coeficiente de
correlación Pearson.
Se recomienda a los gerentes de las pequeñas cooperativas de ahorro y crédito del Distrito
de Trujillo, realizar las acciones necesarias para fortalecer los cinco componentes que son:
planificación, organización, dirección, coordinación y control en cada uno de sus
procedimientos.
The purpose of this research is to determine the relationship between internal control and administrative management in small savings and credit cooperatives, Trujillo district - 2020. The study was non-experimental and the causal transactional correlational design was used. non-probabilistic sampling for convenience for a sample of 49 employees from the two (2) small cooperatives, the applied technique is the survey and the questionnaire as an instrument to collect field information; the data obtained were processed through the SPSS statistical software. It is concluded that internal control is directly related to administrative management; According to the contingency coefficient of the Shapiro Wilks test, the value is τ = 0.865, with a significance level less than 5% of standard significance (P < 0.05) and a Pearson correlation coefficient. The managers of the small savings and credit cooperatives of the Trujillo District are recommended to take the necessary actions to strengthen the five components that are: planning, organization, direction, coordination and control in each of their procedures.
The purpose of this research is to determine the relationship between internal control and administrative management in small savings and credit cooperatives, Trujillo district - 2020. The study was non-experimental and the causal transactional correlational design was used. non-probabilistic sampling for convenience for a sample of 49 employees from the two (2) small cooperatives, the applied technique is the survey and the questionnaire as an instrument to collect field information; the data obtained were processed through the SPSS statistical software. It is concluded that internal control is directly related to administrative management; According to the contingency coefficient of the Shapiro Wilks test, the value is τ = 0.865, with a significance level less than 5% of standard significance (P < 0.05) and a Pearson correlation coefficient. The managers of the small savings and credit cooperatives of the Trujillo District are recommended to take the necessary actions to strengthen the five components that are: planning, organization, direction, coordination and control in each of their procedures.
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Keywords
Control interno, Gestión administrativa, Cooperativas de Ahorro
y Crédito