Model 2:

Independent variable

Coefficient

t-value

Sig.

Intercept

−0.375

−1.271

0.204

MB

0.001

0.835

0.404

SIZE

0.020

1.34

0.178

LEV

0.009

0.295

0.767

Coefficient of determination

0.671

Adjusted coeff. Of deter.

0.581

f-value

7.47

f-value significant

0.000

Durin-Watson value 2.01