Análisis del riesgo de liquidez para determinar el impacto de la rentabilidad de la Cooperativa de Ahorro y Crédito Maquita Cushun, cantón Ambato periodo 2018 - 2020.

Abstract

This research aimed to measure the degree of liquidity of Maquita Cushun SACCO (Savings and Credit Cooperative) in the period 2018 to 2020 through the application of tools focused on financial analysis, analysis of the primary sources of funding, indicators such as liquidity general, structural liquidity, coverage, and minimum liquidity ratio, as well as that obtained by the liquidity gap model, which are framed in the regulations covered by Resolution No. 559-2019-F issued by the Superintendence of Popular Economy and Solidarity (SEPS). With the previously indicated tools, it was evidenced that the cooperative, up to periods of 360 days, does not present liquidity risk. However, through the use of the liquidity gap model, it is identified that, although there are no adverse effects in the short term, there is considerable liquidity risk in the time band greater than one year. On the profitability side, in 2020, both the Return on Assets (ROA) and the Return on Equity (ROE) presented levels below those recommended in the Basel III agreement, mainly caused by a significant decrease in income that comes as a result of the impact of the economic contraction due to the pandemic, also reaffirming in this way the existence of a relationship between profitability and liquidity.