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Podium

versión On-line ISSN 2588-0969versión impresa ISSN 1390-5473

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DELFIN SILVA, Yasher Hernán  y  RODRIGUEZ COLMENARES, Ernesto Daniel. Treasury and liquidity management in insurance companies in Peru. Podium [online]. 2022, n.42, pp.39-52. ISSN 2588-0969.  https://doi.org/10.31095/podium.2022.42.3.

The research objective is to demonstrate how treasury management influences the company's liquidity in the insurance sector located in Lima. Through a quantitative, descriptive approach with a non-experimental design and correlational scope, a population of 15 workers in the accounting area is approached, through a questionnaire, using the SPSS statistical software for its processing. The results show that the company's treasury management is favorable, which is reflected in the positive liquidity indicators, confirmed by Spearman's Rho of .787 with a high correlation. In conclusion, Treasury management positively influences the company's liquidity in the insurance sector. Demonstrating optimal income management, registration, and expense control, and allows strengthening accounting activities based on the company's financial sustainability.

Palabras clave : Influence; management; treasury; liquidity; Indicator; company; insurance.

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