Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020

Resumen

Objetivo: Determinar el nivel de relación del control interno y la rentabilidad de la empresa ALBIS PERU EIRL de Jaén, 2020. De la misma manera resolvieron manejar un enfoque cuantitativo, con diseño no experimental, de corte transversal, de tipo aplicada, con nivel correlacional causal, la técnica manejada fue la encuesta y el instrumento fue el cuestionario, el cual, fue aplicado a 45 trabajadores del área de logística, contabilidad, toma de decisiones, almacén y comercialización de la empresa ALBIS PERU EIRL de Jaén, 2020. Obteniendo un Rho de Spearman del 0,440, evidenciando que el control interno posee una relación directa lineal con la rentabilidad, de la misma forma la Sig., fue menor del 0.05, permitiendo aceptar la hipótesis de investigación. La conclusión más relevante fue que mientras se desarrolle eficientemente el entorno de control, las actividades de control y la supervisión o monitoreo se podrá mejorar la rentabilidad económica de la empresa ALBIS PERU EIRL.

Palabras clave: rentabilidad, toma de decisiones, entorno de control, actividades de control

Descargas

La descarga de datos todavía no está disponible.

Citas

Agyei, B. K. (2018). Internal control information disclosure and corporate governance: evidence from an emerging market. Discover journals, 16(1), 79-95. https://doi.org/10.1108/CG-10-2015-0136.

Angulo, R. J. (2019). Control interno y gestión de inventarios de la empresa constructora Peter Contratistas S.R. Ltda. Gaceta Científica, 1-12. https://doi.org/10.46794/gacien.5.2.696.

Anton, S. G., & Afloarei, A. E. (2021). The Impact of Working Capital Management on Firm Profitability: Empirical Evidence from the Polish Listed Firms. Journal of Risk and Financial Management, 14(1), 1-14. https://dx.doi.org/10.3390/jrfm14100009.

Atef, A., & Boulila, N. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, 33(5), 450-469. https://doi.org/10.1108/MAJ-06-2017-1579.

Basyith, A., Djazuli, A., & Fauzi, F. (2021). Does working capital management affect profitability? empirical evidence from indonesia listed. Asian Economic and Financial Review, 11(3), 236-251.

18488/journal.aefr.2021.113.236.251.

Broekhuizen, T., Emrich, O., Gijsenberg, M., Broekhuis, M., Donkers, B., & Sloot, L. (2021). Digital platform openness: Drivers, dimensions and outcomes. Journal of Business Reseach, 122(1), 902-914. https://doi.org/10.1016/j.jbusres.2019.07.001.

Campuzano, A., Marquez, J., Garduño, Y., & Ramírez, H. (2021). Internal control in micro, small and medium-sized companies in Tejupilco Mexico. International Journal of Educational Policy Research and Review, 8(2), 74-84. https://doi.org/10.15739/IJEPRR.21.010.

Carhuamaca, A., & et al. (2021). The effects of financial factors on Peruvian mining companies share price. Growing Science, 373-380.

5267/j.ac.2020.11.015.

Cevahir, A., & Tunca, K. (2020). Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies. Springer Link, 1(1), 235-252.

https://doi.org/10.1007/978-981-15-1928-4_14.

Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42(1), 80-103. https://doi.org/10.1016/j.acclit.2018.03.002.

Consejo Nacional de Ciencia, Tecnología e Innovación Tecnológica. (2018). Reglamento de calificación, clasificación y registro de los Investigadores del sistema nacional de ciencia, tecnología e innovación tecnológica - Reglamento RENACYT. Lima, Perú: CONCYTEC. https://portal.concytec.gob.pe/images/renacyt/reglamento_renacyt_version_final.pdf

Cotrina, B., Vicente, W., & Magno, A. (2020). Administración del capital de trabajo y la rentabilidad de activos de empresas agrarias azucareras del Perú. Revista Espacios, 41(14), 28.

http://revistaespacios.com/a20v41n14/20411428.html

Dang, R., Houanti, L., Reddy, K., & Simioni, M. (2020). Does board gender diversity influence firm profitability? A control function approach. Economic Modelling, 90(1), 168-181.

https://doi.org/10.1016/j.econmod.2020.05.009.

Del Carpio, J. F., & Miralles, F. (2021). Interrelated effects of technological and non-technological innovation on firm performance in EM – A mediation analysis of Peruvian manufacturing firms. International Journal of Emerging Markets, 1-12. https://doi.org/10.1108/IJOEM-11-2019-0891.

Di Clemente, A. (2020). “Modeling Portfolio Credit Risk Taking into Account the Default Correlations Using a Copula Approach: Implementation to an Italian Loan Portfolio”. J. Risk Financial Manag, 23.

https://doi.org/10.3390/jrfm13060129.

Dias, F., & et al. (2019). “Credit risk, owner liability, and bank loan maturities during the global financial crisis”. Wiley Online Library, 12. https://doi.org/10.1111/eufm.12239.

Enoch, K., & et al. (2019). “The Impact of Credit Management Strategies on Liquidity and Profitability”. Journal of Behavioural Studies, 1-16. TheImpactofCreditManagementStrategyonfirmsLiquidityandProfitabilitypdf.pdf

Flórez. (2017). Evolución de la Teoría Financiera en el Siglo XX.

Fricke, K., Liuba, P., & Weismann, C. (2020). Fetal Echocardiographic Dimension Indices: Important Predictors of Postnatal Coarctation. Pediatr Cardiol, 42(1), 517-525.

https://doi.org/10.1007/s00246-020-02509-6.

Fujianti, L., & Satria, I. (2020). Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia. International Journal of Financial Research, 11(2), 61-67.

https://doi.org/10.5430/ijfr.v11n2p61.

Guerrero, C. A. (2018). Modelo para determinar los componentes de la cartera hipotecaria en la Banca Múltiple en el Perú 2001 - 2015. Anales Científicos, 8. http://dx.doi.org/10.21704/ac.v79i1.1135.

Hernández, R., & et al. (2018). Metodología de la investigación: rutas cuantitativa y cualitativa. McGraw-Hill Interamericana Editores, S.A. de C. V.

Iriyadi, I., Tartilla, N., & Gusdiani, R. (2019). The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable. Atlantis Press, 143(1), 1-8.

http://creativecommons.org/licenses/by-nc/4.0/.

Koutoupis, A., & Malisiovas, T. (2021). The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector: A quantitative approach. International Journal of Finance Economics, 1(15), 1-12. https://doi.org/10.1002/ijfe.2498.

Kriebel, J., & Yam, K. (2020). “Forecasting recoveries in debt collection: Debtcollectors and information production”. European Financial Management, 537-559. 10.1111/eufm.12242.

La Contraloría General de la República. (2014). Marco conceptual del control interno. https://apps.contraloria.gob.pe/wcm/control_interno/documentos/Publicaciones/Marco_Conceptual_Control_Interno_CGR.pdf

Ladron, J. P., & et al. (2021). Incidencia de la educación financiera de socios en la gestión financiera de una Cooperativa de Ahorro y Crédito. Ciencia Latina Revista Multidisciplinar, 28.

https://doi.org/10.37811/cl_rcm.v5i1.251.

Lara, C. R. (2019). Estrategia competitiva y rentabilidad de las empresas peruanas exportadoras de polos de algodón. QUIPUKAMAYOC, 7(54), 57-64. http://dx.doi.org/10.15381/quipu.v27i54.16162.

Leonov, O., Shkaruba, N., Temasova, G., & Vergazova, Y. (2021). Selection criteria for universal measuring instruments for internal dimensions of parts. Journal of Physics: Conference Series, 1994(1), 1-6.

1088/1742-6596/1889/4/042040.

Li, Y., Li, X., Xiang, E., & Djajadikerta, H. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 148-162. https://doi.org/10.1016/j.jcae.2020.100210.

Liu, N., & Wang, L. (2021). Early Warning and Prevention of non-Compliance of Internal Control Information Disclosure based on data Mining. IEEE Xplore, 1(1), 49-53. 10.1109/ICAIBD51990.2021.9459079.

Lizarzaburu, E., Gomez, G., Poma, H., & Mejía, P. (2020). Factores determinantes de la rentabilidad de las instituciones microfinancieras del Perú. Revista Espacios, 41(25), 1-14. http://sistemasblandosxd.revistaespacios.com/a20v41n25/a20v41n25p27.pdf

Lopera, Ramírez, Zuluaga , & Ortíz. (2017). Métodos de investigación científica.

Melgarejo, M. (2019). The impact of corporate governance on earnings quality: evidence from Peru. Journal of Accounting in Emerging Economies, 9(4), 527-541. https://doi.org/10.1108/JAEE-12-2018-0138.

Narváez, A. (2020). Deuda financiera y quiebra de familias: el caso peruano. Revista de Investigaciones ULCB, 16.

https://doi.org/10.36955/RIULCB.2020v7n1.009.

Nasir, M., Simsek, S., Cornelsen, E., & Ragothaman, S. (2021). Developing a decision support system to detect material weaknesses in internal control. Decisión Support Systems, 148(1), 1-12.

https://doi.org/10.1016/j.dss.2021.113631.

Nygiyeva, A., Zhumaly, A., Soltanbayeva, A., Maksat, S., & Hamada, M. (2021). The Role of Management Information Systems and Technology on Business Profitability. IEEE International Conference on Smart Information Systems and Technologies, 5(1), 1-4.

1109/SIST50301.2021.9465905.

Ohsung, K., & et al. (2020). SME Profitability of Trade Credit during and after a Financial Crisis: Evidence from Korea”. KoreaScience, 35-47. 10.13106/jafeb.2020.vol7.no7.035.

Oluwagbemiga, O. (2021). The Influence of IFRS Adoption on the Quality of Financial Reporting in Nigerian Listed Companies. Advances in Pacific Basin Business, Economics and Finance, 9(1), 137-160.

https://doi.org/10.1108/S2514-465020210000009005.

Pacari, M. A. (2020). Cartera morosa y recuperaciones de créditos en la entidad financiera Mibanco, Yunguyo – 2018. Revista de Investigación en Contabilidad, 10. http://revistas.upsc.edu.pe/journal/index.php/RIC/article/view/202/142

Pérez. (2018). Teoría de la cartera (portafolio) y el análisis de riesgo financiero.

Ramadhanti, A., Amaliawiati, L., & Nugraha, N. (2021). nflation, Leverage, and Company Size and Their Effect on Profitability. Journal of Applied Accounting and Taxation, 6(1), 63-70. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/2854/1383

Sanabria, F. M. (2021). Análisis del control interno en PYMES del Perú [Analysis of internal control in SMEs in Peru]. Revista Multidisplinar Perspectivas Investigativas, 9-13. https://rperspectivasinvestigativas.org/ojs/index.php/multidiscipinaria/article/view/18/33

Sashanka, N. (2020). “The Review of using Unified BPM Cycle for Public Credit Recovery Activites”. Global Journal of Computer Science and Technology: GInterdisciplinary, 9. https://computerresearch.org/index.php/computer/article/view/1935/1919

Seyoum, A., & et al. (2020). The Effect of Financial Structure Decisions on Firms’ Profitability: Evidence from Selected Textile and Garment Factories in Ethiopia. Journal of international Trade, Logistics and Law, 90-99.

-462-1-PB.pdf

Torres, N., & Calsina, W. H. (2020). Supply Chain Management Model and the Profitability of Major Pharmaceutical Companies in Peru. Revista Industria, 53-72.

http://dx.doi.org/10.15381/idata.v23i1.16265.

Turgaeva, A., Kashirskata, L., Zurnadzhyants, Y., Latysheva, O., Pustokhina, I., & Sevbitov, A. (2020). Assessment of the financial security of insurance companies in the organization of internal control. Enterprise Europe Network, 7(3), 2243-2254.

htts://doi.org/10.9770/jesi.2020.7.3(52).

Varona, L., & Gonzales, J. R. (2021). Dynamics of the impact of COVID-19 on the economic activity of Peru. New Journal Introducing Plos Global Public Health, 1-16.

https://doi.org/10.1371/journal.pone.0244920.

Vu, Q., & Thuy, N. (2021). Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs). Finance Research Letters, 41(1), 1-14. https://doi.org/10.1016/j.frl.2021.102178.

Yousif, T., Ries, E., & Rzgar, R. (2021). Organization Features and Profitability: Implications for a Sample of Emerging Countries. Jpurnal of accounting and business education, 5(2), 43-51.

http://dx.doi.org/10.26675/jabe.v5i2.16351.

Publicado
2021-11-15
Cómo citar
Cueva Romero, B. Y., Martinez Neyra, B. L. E., & Oblitas Otero, M. R. C. (2021). Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020. Ciencia Latina Revista Científica Multidisciplinar, 5(6), 10494-10513. https://doi.org/10.37811/cl_rcm.v5i6.1093
Sección
Artículos