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Effect of Risk Assessment on the Financial Performance of Deposit-Taking Saccos in Kenya

Author

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  • Simiyu, Adelaides
  • Ali, Umulkher
  • Nelima, Mary

Abstract

Purpose: To determine the effect of risk assessment on the financial performance of deposit-taking SACCOs in Kenya.Design/Methodology/Approach: The study used the positivist research philosophy but employed descriptive and causal research designs. Twelve hundred and twenty (122) DTSACCOs were randomly sampled from the 176 SACCOs in the DTSACCO. Both primary and secondary data were collected from the SACCOs using questionnaires and financial statements. The data were analyzed using descriptive and inferential statistical methods in SPSS.Findings: There was a strong positive relationship between the risk assessment and the cost of operation performance (r = 0.690, p < 0.01).Implications/Originality/Value: The study provides critical insight into the role of risk assessment in enhancing the financial performance of DTSACCOs. The findings of the study reveal the critical role of risk assessment in enhancing the financial performance of DTSACCOs, as they can evaluate the risks and exposures they have to their operations and allocate their resources accordingly. The significance of risk assessment in determining the operational costs of DTSACCOs indicates that decision-making within these organizations has a significant bearing on their financial performance

Suggested Citation

  • Simiyu, Adelaides & Ali, Umulkher & Nelima, Mary, 2026. "Effect of Risk Assessment on the Financial Performance of Deposit-Taking Saccos in Kenya," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 12(2), pages 247-258, June.
    • Handle: RePEc:src:jafeec:v:12:y:2026:i:2:p:247-258
    DOI: http://doi.org/10.26710/jafee.v12i2.3804
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