Credit and delinquency risk, in the Qorilazo credit and savings cooperative
The empirical study determines the relationship between credit risk and delinquency (late payment), in the Qorilazo Savings and Credit Cooperative, under the development of a quantitative approach with a non-experimental-transactional design in order to determine if the variables are related by mean...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695147739054080 |
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| author | Alvarez Callahue, Wanda Apaza Tarqui, Edison Effer |
| author_browse | Alvarez Callahue, Wanda Apaza Tarqui, Edison Effer |
| author_facet | Alvarez Callahue, Wanda Apaza Tarqui, Edison Effer |
| author_sort | Alvarez Callahue, Wanda |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The empirical study determines the relationship between credit risk and delinquency (late payment), in the Qorilazo Savings and Credit Cooperative, under the development of a quantitative approach with a non-experimental-transactional design in order to determine if the variables are related by means of a predictable pattern. In order to obtain results, the total population was considered, made up of 35 credit counselors, using both the survey to determine the measurement of credit risk that assessors assess before the granting of credits and the systematization of information for the determination of delinquency rates of loans granted by the 35 advisors. The results show that the risk of non-compliance obtained an average value of 3.09, which, according to the scaling, reaches a regular level, as well as the risk of exposure which reached a high level of risk (average = 2.46). Finally, the measurement of recovery risk was found at a low level (average = 4.66). Consequently, the credit risk assessment in the study entity is at a regular level. Also, the accumulated delinquency rate was 7%, being in the limit of the acceptable margin but high in relation to the expected. Hence, there is a significant direct and high correlation between credit risk and delinquency with a 95% confidence level (r = 0.92). |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1255 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12552020-10-22T18:03:31Z Credit and delinquency risk, in the Qorilazo credit and savings cooperative Riesgo de crédito y morosidad, en la cooperativa de ahorro y crédito Qorilazo Alvarez Callahue, Wanda Apaza Tarqui, Edison Effer Riesgo de crédito, morosidad Credit risk, late payment The empirical study determines the relationship between credit risk and delinquency (late payment), in the Qorilazo Savings and Credit Cooperative, under the development of a quantitative approach with a non-experimental-transactional design in order to determine if the variables are related by means of a predictable pattern. In order to obtain results, the total population was considered, made up of 35 credit counselors, using both the survey to determine the measurement of credit risk that assessors assess before the granting of credits and the systematization of information for the determination of delinquency rates of loans granted by the 35 advisors. The results show that the risk of non-compliance obtained an average value of 3.09, which, according to the scaling, reaches a regular level, as well as the risk of exposure which reached a high level of risk (average = 2.46). Finally, the measurement of recovery risk was found at a low level (average = 4.66). Consequently, the credit risk assessment in the study entity is at a regular level. Also, the accumulated delinquency rate was 7%, being in the limit of the acceptable margin but high in relation to the expected. Hence, there is a significant direct and high correlation between credit risk and delinquency with a 95% confidence level (r = 0.92). El estudio empírico determina la relación existente entre el riesgo de crédito y la morosidad, en la cooperativa de ahorro y crédito Qorilazo, bajo el desarrollo de un enfoque cuantitativo con un diseño no experimental-transaccional a fin de determinar si las variables están relacionadas mediante un patrón predecible. Para la obtención de resultados se consideró el total de la población, conformada por 35 asesores de otorgamiento de créditos; utilizándose como técnicas, tanto la encuesta para determinar la medición del riesgo de crédito que evalúan los asesores antes del otorgamiento de créditos, como la sistematización de información para la determinación de los índices de morosidad de los créditos otorgados por los 35 asesores. Los resultados muestran que el riesgo de incumplimiento obtuvo un valor promedio de 3.09, el cual de acuerdo a la baremación alcanza un nivel regular, así mismo el riesgo de exposición, alcanzó un nivel de riesgo alto (promedio=2.46); finalmente, la medición de riesgo de recuperación se encontró en un nivel muy bajo (promedio=4.66). En consecuencia, la evaluación de riesgo de crédito en la entidad de estudio está en un nivel regular; asimismo, el índice de morosidad acumulado fue de 7%, encontrándose en el límite del margen aceptable pero alto en relación a lo esperado; de allí que existe relación significativa directa y alta entre el riesgo de crédito y la morosidad con un nivel de confianza del 95% (r = 0.92). Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1255 10.17162/rivc.v6i1.1255 Revista de Investigación Valor Contable; Vol. 6 Núm. 1 (2019): Revista Científica Valor Contable; 26 - 32 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1255/1599 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Riesgo de crédito, morosidad Credit risk, late payment Alvarez Callahue, Wanda Apaza Tarqui, Edison Effer Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title | Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title_alt | Riesgo de crédito y morosidad, en la cooperativa de ahorro y crédito Qorilazo |
| title_full | Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title_fullStr | Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title_full_unstemmed | Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title_short | Credit and delinquency risk, in the Qorilazo credit and savings cooperative |
| title_sort | credit and delinquency risk in the qorilazo credit and savings cooperative |
| topic | Riesgo de crédito, morosidad Credit risk, late payment |
| topic_facet | Riesgo de crédito, morosidad Credit risk, late payment |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1255 |
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