Dependent variable | Measurement | Reference | ||
Financial_Debt_Ratio | Financial leverage/total debt | | ||
Interest_Rate | Annual interest rate of lending back | CSMAR | ||
Loan_Amount | Amount of loan or borrowing | CSMAR | ||
Loan_Maturity | Ending date of the loan as stipulated in the contract | CSMAR | ||
Return on Asset (ROA) | Net profit before tax/total asset | | ||
Return on Equity (ROE) | Net profit before tax/shareholder equity. | | ||