Liquidity and profitability of the microfinance sector in CMACs listed in the SBS, period 2019-2022.

Abstract

Abstract- The objective of the research article was to determine how liquidity is related to profitability in the micro-financial sector entities supervised by the SBS from 2019 to 2022; the importance of the work was based on the optimization of financial indicators to implement continuous improvement strategies. The methodology was applied, with a quantitative, non-experimental, descriptive and correlational approach, a longitudinal analysis was performed, based on the financial statements included in the four years covered by the study; the inclusion criteria would be based on the fact that they are listed on the Lima Stock Exchange, a population and census sample composed of 24 of the financial statements will be evaluated. The units of observation are the CMACs listed on the BVL. For the testing of the hypotheses, the Pearson correlation test is applicable, based on the result of the normality test of the distribution of the data to determine the level of relationship between the variables studied. It was possible to conclude that liquidity has a weak inverse correlation with profitability because the Pearson Coefficient is less than 0, but not significantly, since the Sig. (p value) is greater than or equal to 0.05.