|
| Directly enter way | Indirectly enter way | ||||
|
| coefficient | T value | P value | coefficient | T value | P value |
| Independent variable |
|
|
|
|
|
|
| DI | 0.019 | 2.447 | 0.014 |
|
|
|
| SI |
|
|
| −0.18 | −2.309 | 0.021 |
| Control variable |
|
|
|
|
|
|
| LTA | −0.064 | −7.378 | 0.000 | −0.065 | −7.477 | 0.000 |
| LEV | 0.001 | 0.062 | 0.950 | 0.002 | 0.238 | 0.812 |
| ROE | 0.003 | 0.338 | 0.736 | 0.003 | 0.345 | 0.730 |
| AT | 0.07 | 8.544 | 0.000 | 0.066 | 8.070 | 0.000 |