Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru

Abstract

The aim of this investigation is to determine the relationship between financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, periods, 2011-2014. It is a study correlational not experimentally of the retrospective design. The population sample is composed of 29 companies in the industrial sector. The descriptive analysis had the following results: 1) the sector has experienced a trend of decrease as for the level of financial profitability, of a high level (48 %) in 2013, towards a low level (41 %) in 2014; 2) the current liquidity also experiences a caída: in 2011 it reached a high level (34 %) and in 2014 a low level (45 %), 3) nowadays the empress are in an average level of financial profitability and current liquidity. According to the contrastación of hypothesis a coefficient of correlation obtained of r =-.218 that indicates the existence of a negative inverse correlation with one p-value = .019. For 2011 a correlation was obtained negative inverse (r =-.432) it is significant (p = .019), nevertheless in the year 2012 (r =-.289, p =.128), 2013 (r =-.186, p =.333) and 2014 (r =-.203, p =.291) exists also correlation negative inverse but not significant. One concludes that during the period of study, the companies experience a trend to support an average level of profitability and liquidity, nevertheless last year they obtain results of low level in both variables. One concludes, principally that when the companies experience major levels of profitability, the levels of liquidity are minor. Nevertheless during the year 2012 to 2014 not always to major profitability the companies minors obtain levels of liquidity.