The quality of the loan portfolio and its impact on the financial solvency of the Savings and Credit Cooperatives of the Puno region, 2012-2014

Abstract

The purpose of this study was to determine the factors that have an effect on the deterioration of the quality of the credits portfolio and to estimate the incidence of the quality of the credit portfolio in the financial solvency of the savings and credit cooperatives of the Puno region, period 2012 - 2014; the problem that credit and savings cooperatives are facing is the high delinquency of more than 10%, which affects the quality of the credit portfolio and puts financial solvency in risk. For the achievement of the proposed objectives, the non-experimental research design, descriptive and explanatory type, was applied; inductive and deductive method, non-probabilistic sampling was used selecting six cooperatives from a population of ten. The result for the first objective is obtained from the processing of the survey by which it is confirmed, in the deterioration of the quality of the credits portfolio, internal factors and external factors affect, the internal factor of greater relevance is the poor credit evaluation carried out by the analysts and for the second specific objective the result is obtained from the regression of the econometric model, where the evidence is shown that the delinquency rate has a negative impact on the financial solvency of the savings and credit cooperatives of the Puno region, in the period 2012 - 2014.