Financial leasing and its relationship with liquidity at the Instituto Médico de Castilla S.A.C., Piura, 2024.

Abstract

The central objective of this research was to examine the relationship between financial leasing and the liquidity level of a medical institution located in the city of Piura, during the period from 2024 to 2024. To this end, a quantitative approach was adopted, using a non-experimental correlational design. Data collection techniques included surveys directed at accounting staff, as well as a detailed analysis of the institution's financial statements. The findings showed a high positive correlation between the variables analyzed, with a Spearman coefficient of 0.825 and a statistical significance level of less than 0.05 (p < 0.05), confirming a significant relationship. From an accounting perspective, it was found that current liquidity was higher when implementing financial leasing, reaching a value of S/. 1.88, in contrast to the use of mortgage loans, whose liquidity stood at S/. 1.61. This result demonstrates that the use of financial leasing favors a better short-term payment capacity for medical organizations.