Influencia de la tasa de morosidad de créditos directos en la rentabilidad financiera de una entidad bancaria de Perú: 2012-2022

Currently, the financial system faces issues with the delinquency of direct credits, which directly affects financial profitability. This approach is necessary to reduce delinquency and improve financial performance. Therefore, the objective of this study was to determine the influence of the credit delinquency rate on the banking profitability of Mibanco in Peru from 2012 to 2022. The methodology is based on a quantitative approach with a non-experimental and cross-sectional design and linear regression analysis. The database was obtained from the Superintendence of Banking, Insurance, and AFPs, with a time series data structure consisting of a sample size of 132 months, from January 2012 to December 2022. The results show the existence of a negative influence of the direct credit delinquency rate on financial profitability, implying that financial profitability will increase by 0.738 percentage points when the delinquency rate decreases by 1 percentage point. In conclusion, credit delinquency management should be prioritized to ensure financial profitability.