Informe de auditoría financiera ¿elemento decisor en el otorgamiento de financiamiento bancario a las PyMES manufactureras del Azuay? : Financial audit report, decisive element in the granting of bank financing to SMEs manufacturers in Azuay?

Doménica Heras

doi:10.18583/umr.v8i3.226

Informe de auditoría financiera ¿elemento decisor en el otorgamiento de financiamiento bancario a las PyMES manufactureras del Azuay?

Financial audit report, decisive element in the granting of bank financing to SMEs manufacturers in Azuay?

Authors

Doménica Heras Universidad de Cuenca https://orcid.org/0000-0002-0795-1525

DOI:

https://doi.org/10.18583/umr.v8i3.226

Keywords:

Informe de auditoría, financiamiento, Pymes, Decisiones financieras, Regresión logística Binaria.

Abstract

Auditing plays a crucial role in the business world by providing organizations with an independent and objective assessment of their financial performance and management, which can help owners, managers and other stakeholders to make informed decisions and improve the efficiency and effectiveness of their operations. Therefore, decisions on the granting of financing from banking institutions to SMEs is complex, due to the risk involved, therefore, the objective of the present research is to determine whether there is influence of the opinion of the audit report on the financing decision of financial institutions to SMEs in the manufacturing sector of the province of Azuay in the period 2017-2020 through the use of binary logistic regression models, correlation and descriptive statistics. The results show the low level of influence of the independent variables (opinion, type of audit, total debt, long-term debt, profitability, age of the company) on total debt and long-term debt.

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ART 4 (Español (España))

Published

2023-12-19

How to Cite

Heras, D. (2023). Informe de auditoría financiera ¿elemento decisor en el otorgamiento de financiamiento bancario a las PyMES manufactureras del Azuay? : Financial audit report, decisive element in the granting of bank financing to SMEs manufacturers in Azuay?. UPGTO Management Review, 8(3), 39–55. https://doi.org/10.18583/umr.v8i3.226

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Issue

Vol. 8 No. 3 (2023): Septiembre - Diciembre

Section

ARTÍCULOS

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