Abstract

CONFORME SALAZAR, Mercedes  and  AREVALO CALDERON, Yadira. Capital Structure of the Construction Microenterprises of the City of Loja. Universidad y Sociedad [online]. 2024, vol.16, n.1, pp. 51-64.  Epub Jan 28, 2024. ISSN 2218-3620.

The importance of the capital structure lies in the correct combination of own and third-party resources that manage to enhance and maximize the value of the company, so this research aims to perform an Analysis of the financing and profitability ratios and their influence on the capital structure of the construction microenterprises of the city of Loja in the period 2019-2021, A quantitative, descriptive and correlational analysis is performed, applying linear regression as a statistical technique, which allows determining the relationship between the dependent variable capital structure and the independent variables financing and profitability. The sample under study was determined in 387 Microenterprises of the construction sector of the city of Loja, whose information is extracted from the database of the Superintendence of Securities and Insurance Companies. As a result, it was obtained that this sector has developed through access to loans from the Financial System for the fulfillment of its obligations, there is no direct linear relationship between the Capital structure and the financing and profitability variables in this period of analysis. It is expected that this research will process information for decision making for future entrepreneurs.

Keywords : Capital Structure; Financing; Profitability; Microenterprises; Construction Sector.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )