| Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig. | ||
| B | Std. Error | Beta | ||||
| 1 | (Constant) | 0.266 | 0.165 |
| 1.616 | 0.110 |
| Ratio analysis | −0.039 | 0.101 | −0.029 | −0.388 | 0.699 | |
| Common size analysis | 0.068 | 0.091 | 0.074 | 0.747 | 0.457 | |
| Vertical analysis | 0.454 | 0.106 | 0.299 | 4.284 | 0.000 | |
| Horizontal analysis | 0.539 | 0.081 | 0.668 | 6.680 | 0.000 | |