| Variable | Coefficient | Std. Error | t | Sig |
| (Constant) | −2.527 | 1.131 | −2.234 | 0.029 |
| CGPI | 0.050 | 0.014 | 3.578 | 0.001 |
| Profitability (ROA) | 0.030 | 0.007 | 4.189 | 0.000 |
| F = 16.984 |
| Sig = 0.000 | ||
| R = 0.586 | R2 = 0.343 | Adjusted R = 0.323 | ||