Relationship between financial liquidity and profitability in the Financial Institution CACPECO Ltda. [Relación entre la liquidez financiera y la rentabilidad en la Institución Financiera CACPECO Ltda.]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial2.185Keywords:
profits, financial statements, financial institutionsAbstract
The article aims to analyse the relationship between liquidity and profitability in the Cooperativa de Ahorro y Crédito CACPECO Ltda for the period 2018 - 2023. Elements of the CAMEL Methodology were taken (capital adequacy, delinquency, efficiency, profitability and liquidity) which were: ROA (Return on Assets), ROE (Return on Equity) and Liquidity. ROA and IDLP relationship: The results of the linear regression show a moderate positive correlation between the long-term deposit ratio and ROA, with the long-term deposit ratio explaining approximately 36.83% of the variability in ROA. The relationship between liquidity and ROA at the Credit Union has been identified as positive and moderate. This means that as liquidity levels increase, profitability also tends to increase, albeit moderately.
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