HIGHLIGHTS
- What: The significance value of CE in the four models shows a value of p and amp;lt; 0.05 with a positive beta coefficient value.
- Who: Tsania Rahmawati from the Universitas Negeri Malang, Indonesia have published the Article: Journal of Applied Business, Taxation and Economics Research (JABTER), in the Journal: (JOURNAL)
- How: The data were analyzed using panel data regression with the help of EViews 13. Based on these criteria the final total observations were 829 observations from 168 companies with the following calculation Data is obtained from the company`s annual . . .

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