Resumo

PINTADO-CASTILLO, Cesar Agusto; VALIENTE-SALDANA, Yoni Mateo  e  GONZALES-RENTERIA, Yuri Gagarín. Working capital and its influence on the profitability of a construction company. Cienciamatria [online]. 2024, vol.10, n.18, pp.35-44.  Epub 22-Ago-2024. ISSN 2542-3029.  https://doi.org/10.35381/cm.v10i18.1220.

The purpose of the research is to determine the influence of working capital on the profitability of a construction company in Peru. We worked with a descriptive correlational level, quantitative approach and cross-sectional approach, the population consisted of 6 employees dedicated to accounting-financial work. The survey was used as a technique and the questionnaire as an instrument. In order to test the hypotheses regarding the association of variables, logistic regression was used. The results achieved have been developed and obtained with Kendall's Tau-b test, establishing a correlation of 0.966 and a significance of 0.000; being below 0.05; accepting the alternative hypothesis, obtaining that there is a significant influence of working capital on profitability. Concluding that working capital has a significant influence on the profitability of the construction company.

Palavras-chave : Financial audit; financial administration; business management..

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )