This article aims to analyze the factors that influence the profitability of rural saving and credit banks and municipal saving and credit banks in Perú, therefore it analyzes the factors related to the internal management of each institution. Portfolio of default and operating expenses are considered as variables that influence in its profitability. The research has a quantitative approach and the data has been structured in the form of panel data with fixed effects; the use of the panel data methodology allows us to determine the existence of a causal relationship between the variables analyzed. Finally, the results indicate that the explanatory variables show high significance, both at the general level of the model and at the individual level.

La presente investigación tiene como objetivo analizar los factores relacionados a la gestión que influyen significativamente en la rentabilidad del sistema de cajas rurales de ahorro y crédito del Perú (CRAC) en el periodo 2016-2019. Entre las variables relacionadas a la gestión interna de las CRAC, se propuso las variables de morosidad, gastos operativos, productividad del oficial de crédito y apalancamiento como variables que explican significativamente el resultado financiero de la CRAC representado por la rentabilidad del patrimonio (ROE) . La investigación tiene un enfoque cuantitativo en vista que los datos utilizados han sido obtenidos de la información de los estados financieros de las CRAC publicadas desde portal web SBS; para ello, se utilizó datos mensuales para el periodo enero del 2016 a diciembre del 2019. Se realizó una estructura de los datos en forma de datos ...

The micro and small business in Peru has been in constant development for 40 years, since then the Municipal Savings and Credit Banks (CMAC) appeared, which have administrative, financial, and economic autonomy and participate in the decentralization of the financial services; However, the growth of the loan portfolio is accompanied by high delinquency indicators related to the credit risk of these institutions. The objective of this work is to analyze whether the over-indebtedness of clients, measured as the balance and number of financial entities that the debtor has, is a variable that has a positive and direct relationship to credit risk, leading to the establishment of higher provisions that negatively affect in the income statements of this group of institutions. This research has a quantitative and correlational approach, where the data collected from 48 months, (2016-2019), were ...