Bibliographic citations
Cortez, V., Tamayo, C. (2025). Relación entre la estructura de capital y rendimiento financiero de la empresa Inversiones y Multiservicios Divino Jesús EIRL 2022-2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/54351
Cortez, V., Tamayo, C. Relación entre la estructura de capital y rendimiento financiero de la empresa Inversiones y Multiservicios Divino Jesús EIRL 2022-2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/54351
@misc{renati/1352493,
title = "Relación entre la estructura de capital y rendimiento financiero de la empresa Inversiones y Multiservicios Divino Jesús EIRL 2022-2023",
author = "Tamayo Niquin, Cinthia Cirila",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
The objective of the research was to establish the correlation between the capital structure and the financial performance of the company Inversiones y Multiservicios Divino Jesús EIRL during 2022 and 2023. A descriptive-correlational study was carried out, using the company's financial statements and a documentary study. In 2022, the financing structure reached S/. 3,309,307.30, where 56% is in liabilities and 44% in equity. In 2023, the capital decreased to S/. 3,130,171.14, adjusting the relationship between debt and equity, reaching 44% in liabilities and 56% in equity. The financial indicators showed fluctuations: the return on assets (ROA) increased from 0.14 to 0.16, while the return on equity (ROE) decreased from 0.32 to 0.30. The operating profit margin remained stable, and statistical analysis showed a significant correlation between capital structure and financial performance. It was concluded that a balanced capital structure favors economic stability and reduces the risks associated with indebtedness. The company was recommended to increase its capital by incorporating new allies and developing financial tactics that improve the debt-capital ratio, promoting sustained development and better economic results
This item is licensed under a Creative Commons License