Financial leasing and profitability in the company OR Maquinarias S.A.C.
Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regardin...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695148506611712 |
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| author | Santos Gonzáles, Carla Greta Castro Siguayro, Zarai Ruth |
| author_browse | Castro Siguayro, Zarai Ruth Santos Gonzáles, Carla Greta |
| author_facet | Santos Gonzáles, Carla Greta Castro Siguayro, Zarai Ruth |
| author_sort | Santos Gonzáles, Carla Greta |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regarding the type of methodological design, this study uses an explanatory level, non-experimental design based on a cross-section. The results show that the financial lease, determined by the level of indebtedness, capital structure, debt term, interest coverage, management of fixed assets, current liquidity and cash liquidity; have an 86.3% positive effect on the financial profitability, and 85.6% on the economic profitability; confirming that the stability of indebtedness allows for generating investment that is translated into obtaining profits reflected in the obtained profitability. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1393 |
| 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/13932020-12-14T18:08:13Z Financial leasing and profitability in the company OR Maquinarias S.A.C. Arrendamiento financiero y rentabilidad en la empresa OR Maquinarias S.A.C. Santos Gonzáles, Carla Greta Castro Siguayro, Zarai Ruth Arrendamiento financiero rentabilidad endeudamiento adquisición de activos y liquidez Financial leasing profitability debt asset acquisition and liquidity Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regarding the type of methodological design, this study uses an explanatory level, non-experimental design based on a cross-section. The results show that the financial lease, determined by the level of indebtedness, capital structure, debt term, interest coverage, management of fixed assets, current liquidity and cash liquidity; have an 86.3% positive effect on the financial profitability, and 85.6% on the economic profitability; confirming that the stability of indebtedness allows for generating investment that is translated into obtaining profits reflected in the obtained profitability. El arrendamiento financiero es un medio de financiamiento por el cual se puede adquirir un activo en un mediano y largo plazo; por tanto, la investigación se centra en determinar en qué medida el arrendamiento financiero influye en la rentabilidad de la Empresa OR Maquinarias S.A.C., La Molina - Lima, en el periodo 2015-2017. Según el tipo de investigación, el estudio corresponde al nivel explicativo, diseño no experimental y corte transversal. Los resultados determinan que el arrendamiento financiero, determinado por el nivel de endeudamiento, estructura de capital, plazo de deuda, cobertura de intereses, gestión de activos fijos, liquidez corriente y liquidez de caja; incide de manera positiva en un 86.3% sobre la rentabilidad financiera, y en un 85.6% en la rentabilidad económica; confirmando que la estabilidad de endeudamiento permite generar inversión que se traduce en la obtención de ganancias reflejadas en la rentabilidad obtenida. Universidad Peruana Unión 2020-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1393 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 28 - 36 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1393/1746 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1393/1747 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Arrendamiento financiero rentabilidad endeudamiento adquisición de activos y liquidez Financial leasing profitability debt asset acquisition and liquidity Santos Gonzáles, Carla Greta Castro Siguayro, Zarai Ruth Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title | Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title_alt | Arrendamiento financiero y rentabilidad en la empresa OR Maquinarias S.A.C. |
| title_full | Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title_fullStr | Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title_full_unstemmed | Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title_short | Financial leasing and profitability in the company OR Maquinarias S.A.C. |
| title_sort | financial leasing and profitability in the company or maquinarias s a c |
| topic | Arrendamiento financiero rentabilidad endeudamiento adquisición de activos y liquidez Financial leasing profitability debt asset acquisition and liquidity |
| topic_facet | Arrendamiento financiero rentabilidad endeudamiento adquisición de activos y liquidez Financial leasing profitability debt asset acquisition and liquidity |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1393 |
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