Table 3..17-showed debt ratio and debt to equity ratio have negative relation with the outputs. It
means the increase of the debt ratio and debt-to-equity ratio will cause the decrease of the output
and vice versa. Therefore the value for debt ratio and debt-to-equity ratio were inversed.
Table 3.18. Correlation Coefficient of the input/output factors in Case B (with the inverse value of debt ratio and debt-to-equity ratio)