Variable

Coefficients

Std. Error

t Stat

P-value

VIF

Intercept

1.327

2.935

0.452

0.651

Age

0.682

0.941

0.725

0.469

1.054

Firm Size

1.572

0.334

4.710

0.000

1.386

Profitability

0.002

0.026

0.088

0.930

1.245

Industry type

3.728

0.892

4.177

0.000

1.071

Big Audit

7.072

1.799

3.931

0.000

1.292

Independent Director

0.051

0.056

0.918

0.360

1.180