Riesgo de crédito y rentabilidad de las COOPAC nivel 2b en el Perú, 2022 – 2023
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Date
2025
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Universidad Nacional de Trujillo
Abstract
Esta investigación tuvo como propósito analizar el riesgo de crédito y la rentabilidad de las cooperativas de ahorro y crédito de nivel 2b en Perú durante 2022-2023, en un contexto de crisis financieras pasadas y recientes, desde el Crack del 29 hasta la caída del Silicon Valley Bank en 2023. Con un enfoque cuantitativo y un diseño descriptivo no experimental y transversal, se examinaron estados financieros consolidados mediante modelos de riesgo y análisis financiero para evaluar la situación de estas cooperativas. El análisis reveló fluctuaciones significativas en su flujo de caja, mostrando períodos de solvencia y momentos de insuficiencia para cubrir deudas. Indicadores como el ROE y la morosidad indicaron una situación menos favorable en comparación con otras instituciones financieras peruanas. Los modelos Bathory, Z-score, Springate, Logit y H-Factor reflejaron una estabilidad financiera mixta, sugiriendo desafíos en la gestión del riesgo de crédito y la rentabilidad en este sector cooperativo peruano nivel 2b.
This research aimed to analyze the credit risk and profitability of level 2b credit unions in Peru during 2022-2023, within a context of past and recent financial crises, from the Great Crash of 1929 to the collapse of Silicon Valley Bank in 2023. Using a quantitative approach with a non-experimental, descriptive, and cross-sectional design, consolidated financial statements were examined through risk models and financial analysis to evaluate the situation of these credit unions. The analysis revealed significant fluctuations in cash flow, showing periods of solvency and instances of insufficiency in debt coverage. Indicators such as ROE and delinquency pointed to a less favorable situation compared to other Peruvian financial institutions. The Bathory, Z-score, Springate, Logit, and H-Factor models reflected mixed financial stability, highlighting challenges in credit risk management and profitability within this Peruvian level 2b cooperative sector.
This research aimed to analyze the credit risk and profitability of level 2b credit unions in Peru during 2022-2023, within a context of past and recent financial crises, from the Great Crash of 1929 to the collapse of Silicon Valley Bank in 2023. Using a quantitative approach with a non-experimental, descriptive, and cross-sectional design, consolidated financial statements were examined through risk models and financial analysis to evaluate the situation of these credit unions. The analysis revealed significant fluctuations in cash flow, showing periods of solvency and instances of insufficiency in debt coverage. Indicators such as ROE and delinquency pointed to a less favorable situation compared to other Peruvian financial institutions. The Bathory, Z-score, Springate, Logit, and H-Factor models reflected mixed financial stability, highlighting challenges in credit risk management and profitability within this Peruvian level 2b cooperative sector.
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Keywords
Riesgo, Crédito, Rentabilidad, COOPAC, Morosidad