Impacto del cumplimiento laboral en la sostenibilidad financiera de microempresas de El Oro (Original)

Stephanie Jamileth Cabrera Rueda; Kenia Lizzeth Carchi Arias

Authors

Stephanie Jamileth Cabrera Rueda Universidad Metropolitana del Ecuador. https://orcid.org/0009-0000-4078-117X (unauthenticated)
Kenia Lizzeth Carchi Arias Universidad Metropolitana del Ecuador. https://orcid.org/0000-0003-4023-4015 (unauthenticated)

Keywords:

microenterprise; labor compliance; financial sustainability; impact

Abstract

This study focused on evaluating the impact of labor compliance on the financial sustainability of microenterprises in the province of El Oro. A quantitative, descriptive-correlational methodology with a non-experimental, cross-sectional design was used, employing a survey of 199 microenterprises. Data were analyzed using descriptive and inferential statistics, focusing on Spearman's rank correlation coefficient and linear regression. The results indicated a positive, albeit weak, correlation between labor compliance and financial sustainability (rho = 0.343; p < 0.01), indicating an influence of 17.3%. In conclusion, labor compliance contributes to economic stability; however, it is not a determining factor for ensuring financial sustainability, as this depends to some extent on external factors other than the legal labor framework.

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Author Biographies

Stephanie Jamileth Cabrera Rueda, Universidad Metropolitana del Ecuador.

Licenciada en Contabilidad y Auditoría. Maestrante
Kenia Lizzeth Carchi Arias, Universidad Metropolitana del Ecuador.

Magister en Contabilidad y Finanzas Licenciada en Contabilidad y Auditoría. Ingeniera en Gestión Empresarial. Docente

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