Incidencia del apalancamiento financiero en la liquidez de las empresas del sector acuícola en el periodo 2019-2020.

Abstract

The companies of the aquaculture sector of the city of Machala have had a significant economic growth and development being the ones with the highest participation in the international market, which had a decline in the level of exports due to the current health emergency caused by the Covid-19 where some contracted long-term financial obligations through the Bank. In response to this problem, this study analyzed the impact of financial leverage on the liquidity of aquaculture companies in the city of Machala, 2019-2020; the scientific information was based through the theories of leverage, liquidity and profitability. The methodology used has a causal observational design with a mixed approach where the interview was Financial and Aquaculture Experts, and through the matrix findings are made a comparative analysis, then the Desk Research method was applied with the Financial Status and Statement of Results for the companies that make up the aquaculture sector of the city of Machala. The average results obtained indicated that the level of financial leverage of the sector is 73% of its total assets, the current liquidity of 2,75% to meet short-term obligations and return of 4% so a correlative Pearson model was performed in the statistical software SPSS to identify the variables with the highest ratio being those of indebtedness of total assets, current liquidity and net profitability which predominate in the sector.