| Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig. | ||
| B | Std. Error | Beta | ||||
| 1 | (Constant) | −0.036 | 0.191 |
| −0.188 | 0.851 |
| Ratio analysis | 0.076 | 0.117 | 0.048 | 0.651 | 0.516 | |
| Common size analysis | 0.309 | 0.106 | 0.286 | 2.923 | 0.004 | |
| Vertical analysis | 0.085 | 0.123 | 0.048 | 0.692 | 0.490 | |
| Horizontal analysis | 0.575 | 0.094 | 0.604 | 6.135 | 0.000 | |