PENGARUH FIXED COST dan VARIABLE COST TERHADAP INCOME NELAYAN PERIKANAN TANGKAP di DESA MALANG RAPAT KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN

  • Giovany Cries Andrea Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH

Abstract

The main objective of this research is to determine the effect of fixed cost and variable cost on the income of capture fisheries fishermen in Malang Rapat Village, Gunung Kijang Subdistrict Meeting, Bintan Regency. Variables in this research are fixed cost (X1), variable cost (X2) as independent and income variables (Y) as the dependent variable.This research is quantitative-descriptive study. The population of this research were fishing communities who reside in Malang Rapat Village, Gunung Kijang Subdistrict, Bintan Regency. This study uses primary data in the form of income of fishermen, fixed cost of fishermen, variable cost of fishermen and income of fishermen in September, October and November 2019. The sample method used in this study was purposive sampling with a total of 40 fishermen as samples. The analytical method used is multiple linear regression analysis. The results of this study indicate that fixed cost does not significantly influence the income of fishermen. Variable cost has a significant positive effect on income, this shows that if the variable cost increases, the income of fishermen will increase. Fixed costs and variable costs simultaneously affect the income of fishermen. The ability of fixed cost and variable cost in explaining fishermen's income is 26.5% and the rest is explained by other variables not discussed in this study.

Published
2020-04-22
Section
Akuntansi