Financial leasing and its relationship with liquidity in a haemodialysis medical centre Piura 2024

Miranda Ancajima J.C.; Garcia Mandamientos E.M.; Rumiche Eche D.G.; Jurado Rosas A.A.; Lecca Reaño K.P.; Céspedes Crisanto N.Y.; Montes Baltodano G.H. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.801

Resumen

The central objective of this research was to examine the relationship between financial leasing and the liquidity level of a Hemodialysis Medical Center located in the city of Piura, during the period 2024. To this end, a quantitative approach was adopted, with a non-experimental correlational design. Data collection techniques included surveys directed at accounting staff, as well as a detailed analysis of the institution's financial statements. The findings showed a high positive correlation between the variables analyzed, with a Spearman coefficient of 0.825 and a level of statistical significance less than 0.05 (p < 0.05), confirming a significant relationship. From an accounting perspective, it was found that current liquidity was higher when financial leasing was implemented, reaching a value of S/. 1.88, in contrast to the use of mortgage loans, whose liquidity stood at S/. 1.61. This result demonstrates that the use of financial leasing favors greater short-term payment capacity for medical organizations. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Privada Antenor Orrego