Análisis de la relación del retraso en la emisión del informe de auditoría con la performance financiera de una empresa pública. El caso de Petroperú
Date
2024-11-28
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
La presente tesis con un enfoque cuantitativo y un nivel descriptivo
correlacional, propone como objetivo principal analizar si existe una
relación entre el retraso por parte de una firma de auditoría en la emisión
del informe del año 2021 de una empresa pública como Petroperú con la
performance financiera del año 2022. Para ello, se evalúa si el retraso en
la emisión del informe de auditoría tiene relación con la calificación
crediticia, con la confianza de los usuarios de la información financiera y
con el principio de negocio en marcha de Petroperú, condiciones que se
consideran podrían tener una relación con la performance financiera de
Petroperú. Los ratios para evaluar la variable performance financiero son la
prueba ácida, el ratio de endeudamiento y el ratio de rentabilidad sobre
ventas. Esta investigación es de suma importancia, debido a que Petroperú
es una de las compañías públicas más importantes del país, pues es la
empresa líder en el sector combustibles y le permite obtener importantes
recursos al Estado peruano. En ese sentido, las problemáticas de
Petroperú, como el retraso en la emisión del informe de auditoría, afectan
directamente a los ingresos del Estado peruano y, por ende, es de interés
para todos los peruanos. Como resultado de la investigación, se ha
obtenido evidencia que el retraso en la emisión del informe de auditoría del
año 2021 en la compañía Petroperú no tiene relación con la performance
financiera del año, analizada a partir de la prueba estadística realizada.
Este resultado obtenido se podría explicar en parte por la negociación
realizada por Petroperú con los principales acreedores para no acelerar el
pago de la deuda y al importante apoyo gubernamental que recibió
Petroperú, a través de aportes de capital.
This thesis, with a quantitative approach and a descriptive correlational level, proposes as its main objective to analyze whether there is a relationship between the delay by an audit firm in issuing the 2021 report of a public company such as Petroperú and the financial performance of 2022. To do this, it is evaluated whether the delay in issuing the audit report is related to the credit rating, the confidence of users of financial information and the going concern principle of Petroperú, conditions that are considered could have a relationship with Petroperú's financial performance. The ratios to evaluate the financial performance variable are the acid test, the debt ratio and the profitability ratio on sales. This research is of utmost importance, because Petroperú is one of the most important public companies in the country, as it is the leading company in the fuel sector and allows the Peruvian State to obtain important resources. In this sense, Petroperú's problems, such as the delay in issuing the audit report, directly affect the income of the Peruvian State and, therefore, are of interest to all Peruvians. As a result of the investigation, evidence has been obtained that the delay in issuing the 2021 audit report at the Petroperú company is not related to the financial performance of the year, analyzed from the statistical test performed. This result obtained could be explained in part by the negotiation carried out by Petroperú with the main creditors to not accelerate the payment of the debt and the important government support that Petroperú received, through capital contributions.
This thesis, with a quantitative approach and a descriptive correlational level, proposes as its main objective to analyze whether there is a relationship between the delay by an audit firm in issuing the 2021 report of a public company such as Petroperú and the financial performance of 2022. To do this, it is evaluated whether the delay in issuing the audit report is related to the credit rating, the confidence of users of financial information and the going concern principle of Petroperú, conditions that are considered could have a relationship with Petroperú's financial performance. The ratios to evaluate the financial performance variable are the acid test, the debt ratio and the profitability ratio on sales. This research is of utmost importance, because Petroperú is one of the most important public companies in the country, as it is the leading company in the fuel sector and allows the Peruvian State to obtain important resources. In this sense, Petroperú's problems, such as the delay in issuing the audit report, directly affect the income of the Peruvian State and, therefore, are of interest to all Peruvians. As a result of the investigation, evidence has been obtained that the delay in issuing the 2021 audit report at the Petroperú company is not related to the financial performance of the year, analyzed from the statistical test performed. This result obtained could be explained in part by the negotiation carried out by Petroperú with the main creditors to not accelerate the payment of the debt and the important government support that Petroperú received, through capital contributions.
Description
Keywords
Petróleos del Perú--Finanzas--Auditoria, Petróleos del Perú--Investigación, Empresas públicas--Perú--Estudio de casos
Citation
Collections
Endorsement
Review
Supplemented By
Referenced By
Creative Commons license
Except where otherwised noted, this item's license is described as info:eu-repo/semantics/openAccess