Control interno y rentabilidad financiera de la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, 2021
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Date
2023
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Abstract
La tesis intitulada: “Control interno y rentabilidad financiera de la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, 2021”; donde planteó como objetivo general: “Determinar la relación entre el control interno y la rentabilidad financiera de la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, 2021”; en razón a ello se planteó como hipótesis general: “Existe relación significativa entre el control interno y la rentabilidad financiera de la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, 2021”.
Para el desarrollo del trabajo de investigación se realizó en la metodología por medio de un tipo básico, enfoque cuantitativo, método deductivo, alcance correlacional, diseño no experimental-transversal, la población es la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, la muestra fueron 30 trabajadores, el muestreo es no probabilístico, técnica utilizada fue la encuesta por medio de un instrumento que fue el cuestionario, finalmente los resultados obtenidos se procesaron en el sistema estadístico Spss 25.
En conclusión, si existe relación significativa entre el control interno y la rentabilidad financiera de la asociación de tejas ladrillos Sucso Auccailli del distrito de San Jerónimo-Cusco, 2021; para corroborar la hipótesis la prueba de chi-cuadrado donde el valor de significancia bilateral es menor a 0.05 es decir que se acepta la hipótesis alterna y se rechaza la hipótesis nula; por otro lado por medio del coeficiente de correlación de Spearman; dio un valor de (0.855) es decir que el nivel de relación es positiva alta.
The thesis entitled: "Internal control and financial profitability of the Sucso Auccailli brick tile association of the district of San Jerónimo-Cusco, 2021"; where the general objective was raised: "Determine the relationship between internal control and financial profitability of the association of Sucso Auccailli brick tiles of the district of San Jerónimo-Cusco, 2021"; For this reason, the general hypothesis was raised: "There is a significant relationship between internal control and the financial profitability of the Sucso Auccailli brick tiles association of the district of San Jerónimo-Cusco, 2021". For the development of the research work, the methodology was carried out by means of a basic type, quantitative approach, deductive method, correlational scope, non-experimental-transversal design, the population is the association of Sucso Auccailli brick tiles of the district of San Jerónimo- Cusco, the sample was 30 workers, the sampling is not probabilistic, the technique used was the survey through an instrument that was the questionnaire, finally the results obtained were processed in the statistical system Spss v25. In conclusion, if there is a significant relationship between internal control and the financial profitability of the Sucso Auccailli brick tile association of the district of San Jerónimo-Cusco, 2021; to corroborate the hypothesis, the chi-square test where the value of bilateral significance is less than 0.05, that is, the alternative hypothesis is accepted and the null hypothesis is rejected; on the other hand by means of Spearman's correlation coefficient; gave a value of (0.855) that is to say that the relationship level is positively high.
The thesis entitled: "Internal control and financial profitability of the Sucso Auccailli brick tile association of the district of San Jerónimo-Cusco, 2021"; where the general objective was raised: "Determine the relationship between internal control and financial profitability of the association of Sucso Auccailli brick tiles of the district of San Jerónimo-Cusco, 2021"; For this reason, the general hypothesis was raised: "There is a significant relationship between internal control and the financial profitability of the Sucso Auccailli brick tiles association of the district of San Jerónimo-Cusco, 2021". For the development of the research work, the methodology was carried out by means of a basic type, quantitative approach, deductive method, correlational scope, non-experimental-transversal design, the population is the association of Sucso Auccailli brick tiles of the district of San Jerónimo- Cusco, the sample was 30 workers, the sampling is not probabilistic, the technique used was the survey through an instrument that was the questionnaire, finally the results obtained were processed in the statistical system Spss v25. In conclusion, if there is a significant relationship between internal control and the financial profitability of the Sucso Auccailli brick tile association of the district of San Jerónimo-Cusco, 2021; to corroborate the hypothesis, the chi-square test where the value of bilateral significance is less than 0.05, that is, the alternative hypothesis is accepted and the null hypothesis is rejected; on the other hand by means of Spearman's correlation coefficient; gave a value of (0.855) that is to say that the relationship level is positively high.
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Control interno, rentabilidad financiera, relación, incidencia, dirección y control., Internal control, financial profitability, relationship, incidence, direction and control.