PENGARUH BIAYA TRANPORTASI DAN BIAYA TENAGA KERJA TERHADAP PENDAPATAN JASA EKSPEDISI DENGAN BIAYA ADMINISTRASI SEBAGAI VARIABEL MODERATING PADA PT POS INDONESIA CABANG TANJUNGPINANG TAHUN 2017 – 2019

Abstract

The purpose of this study was to determine the effect of transportation costs and labor costs on expedition service revenues with administrative costs as a moderating variable at PT Pos Indonesia Tanjungpinang branch in 2017 - 2019. The data used in this study used secondary data in the form of monthly financial reports from in 2017 - 2019, and the sample obtained was 36. The analytical technique used in this study was multiple linear regression. The results of this study indicate that transportation costs have a significant effect on revenue for expedition services, labor costs have an effect on revenue for expedition services, and administrative costs have no effect on revenue for expedition services. Administrative costs are able to moderate the effect of transportation costs on freight forwarding revenue and administrative costs are able to moderate the effect of labor costs on freight forwarding revenues. Transportation costs, labor costs and administrative costs simultaneously affect the income of expedition services. The results of the coefficient of determination test show that the independent, moderating and interaction variables of the three variables are only able to explain the dependent variable by 68.5%, while the remaining 31.5% is explained by other variables not explained in this study.