PENGARUH BIAYA OVERHEAD DAN BIAYA TENAGA KERJA TERHADAP INCOME NELAYAN DI DESA TELUK BAKAU KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN

  • Haya Suisanti Sinaga Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Abstract

This study aims to obtain empirical evidence about the effect of overhead costs and labor costs on the income of fishermen. The independent variables used are overhead costs and labor costs. The dependent variables is income of fishermen. This research uses a quantitative approach with multiple linear regression models. The population in this study are catch fishermen in Teluk Bakau Village Gunung Kijang Subdistrict Bintan Regency. The sample method used as purposive sampling, with a total of 38 respondent as samples. The result of this study indicated as overhead costs and labor costs have a simultaneous effect on income of fishermen. Overhead costs and labor costs have a parcial effect on income of fishermen.

Published
2020-04-28
Section
Akuntansi