Determinantes de la morosidad crediticia en cooperativas financieras: Análisis de prácticas de gestión del riesgo
Determinants of credit slowness in financial cooperatives: Analysis of risk management practicesContenido principal del artículo
Las cooperativas de ahorro y crédito desempeñan un papel fundamental en la inclusión financiera, pero enfrentan desafíos significativos relacionados con la morosidad crediticia. El objetivo es determinar el impacto predictivo de prácticas de gestión de riesgo crediticio sobre la tasa de morosidad en una cooperativa de ahorro y crédito peruana. El estudio es de enfoque cuantitativo, alcance correlacional-explicativo, se implementó un diseño transversal con 34 gestores de crédito, utilizando análisis de regresión múltiple jerárquica para evaluar cuatro dimensiones de gestión de riesgo: políticas de crédito, evaluación del deudor, mecanismos de recuperación y diversificación del portafolio. Los resultados revelan que el modelo de regresión fue estadísticamente significativo y explicó el 58% de la varianza en la morosidad. Se concluye que una gestión efectiva del riesgo crediticio requiere una aproximación centrada en procesos operativos que trascienda la documentación formal para materializarse en prácticas cotidianas de evaluación y recuperación proactiva.
Credit and credit cooperatives play a fundamental role in financial inclusion, but face significant challenges related to credit slowness. The objective is to determine the predictive impact of credit risk management practices on the rate of delay in a Peruvian credit and credit cooperative. The study has a quantitative focus, correlational-explanatory scope, a transversal design was implemented with 34 credit managers, using hierarchical multiple regression analysis to evaluate four dimensions of risk management: credit policies, debt evaluation, recovery mechanisms and portfolio diversification. The results reveal that the regression model was statistically significant and explained 58% of the variation in mortality. It is concluded that effective credit risk management requires an approach centered on operational processes that translate formal documentation to materialize in everyday practices of proactive evaluation and recovery.
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