PENGARUH BEBAN OPERASIONAL DAN BEBAN TENAGA KERJA TERHADAP PENDAPATAN BAGI HASIL NELAYAN DI DESA TELUK BAKAU DAN DESA MALANG RAPAT KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN

Authors

  • Elia Anasthasia Alumni Program Studi Akuntansi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH

Keywords:

Operating Expenses, Labor Expenses, Profit Sharing

Abstract

This study aims to determine the effect of operating expenses and labor expenses on the profit sharing of fisherman in Teluk Bakau villageand Malang Rapat village Gunung Kijang district Bintan regency. The population of this study were all skipper fisherman in Teluk Bakau village and Malang Rapat village Gunung kijang district Bintan regency. The sampling method in this study used puposive sampling and obtained 34 samples that met the criteria. This study uses the SPSS 22 aplication. The research period is October and November 2020. The analytical technique sed in this study uses the classical assumption test, namely normality test, multicolinearity test, autocorrelation test and heterocedasticity test. Hypothesis testing using multiple linear regression analysis. The result of the study indicate that the operational burden affect the profit sharing for the fisherman, the labor burden affects the income for the fisherman. The independent variables in this study were operating expenses and labor xpenses which were able to explain 99,8% of the dependent variable, namely the profit sharing for fisherman, while the remaining 0,2% was explained by other variables not explained in this study.

Published

2021-10-21

Issue

Section

Akuntansi