Bibliographic citations
Rodríguez, F., Saldaña, L. (2025). Los gastos financieros y su relación con la rentabilidad de la empresa Grupo Calzamil E.I.R.L. de la ciudad de Trujillo en los años 2022 y2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/54312
Rodríguez, F., Saldaña, L. Los gastos financieros y su relación con la rentabilidad de la empresa Grupo Calzamil E.I.R.L. de la ciudad de Trujillo en los años 2022 y2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/54312
@misc{renati/1357999,
title = "Los gastos financieros y su relación con la rentabilidad de la empresa Grupo Calzamil E.I.R.L. de la ciudad de Trujillo en los años 2022 y2023",
author = "Saldaña Maspil, Luisa Teresita",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
The present study was to determine the relationship between financial expenses and the profitability of Grupo Calzamil E.I.R.L. in Trujillo during the years 2022 and 2023. To achieve this objective, a quantitative approach was adopted, utilizing a non-experimental correlational design with a longitudinal scope. The study was based on the company’s financial information, including the general ledger, monthly financial position statements, and monthly income statements for the analyzed period. Both the population and the sample consisted of the same data, as the research included complete records for the years 2022 and 2023. The research was conducted using the documentary analysis technique, employing data collection sheets to gather financial information and spreadsheets for processing and analyzing the study variables. The Pearson correlation coefficient was used to assess the relationship between financial expenses and profitability. The results showed that total financial expenses had an inverse relationship with profitability, with a correlation coefficient of -0.3499 and a p-value of 0.0937, indicating that the relationship was not statistically significant. However, when factoring was excluded, the relationship became significantly negative, with a coefficient of -0.6640 and a p value of 0.0004. This suggests that interest on loans, as long-term financial commitments, has a negative and significant impact on profitability. In conclusion, the study highlights the importance of efficiently managing financial expenses, particularly long-term debt, to avoid adverse impacts on the company’s profitability and ensure its financial sustainability
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