PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA DAN BIAYA OVERHEAD TERHADAP PENDAPATAN (STUDI KASUS: USAHA PENGOLAHAN KETAM PAK HASAN KELURAHAN KAMPUNG BUGIS, KECAMATAN TANJUNGPINANG KOTA, PROVINSI KEPULAUAN RIAU)

Abstract

The purpose of this study was to determine the effect of raw material costs, labor costs and overhead costs on income. This research is a quantitative research. The population in this study is the amount of crab production which is obtained from the financial records of Pak Hasan crab business. The sample in this study is the total amount of crab production obtained from the financial records of Pak Hasan crab business in each production in the form of raw material costs, labor costs, overhead costs and income in 2020 with an observation period of 10 months, with a total of 125 samples. Data analysis technique used in this research is multiple regression analysis technique with t test, F test and coefficient of determination. The results of this research test indicate that the cost of raw materials, labor costs and overhead costs significantly affect income, this is proven by the F test of 91,908 and the significant level of 0.000 is smaller than the significant value = 0.05 means that together all independent variables have an effect on income. Partial testing of the raw material cost variable obtained a t-count value of -0.4161 and a significance level of 0.000 which is smaller than the significant value of = 0.05, meaning that the cost of raw materials negatively affects income. Partial testing of the labor cost variable obtained a t-count value of 7.718 and a significant level of 0.000 which is less than a significant value of 0.05, so it is concluded that labor costs have a positive effect on income. While the partial test of overhead costs obtained a t value of 4.422 and a significant level of 0.000 which is smaller than significant = 0.05, so it can be concluded that overhead costs have a positive effect on income.