PENGARUH BBM, BIAYA KONSUMSI DAN BIAYA PEMELIHARAAN TERHADAP PENDAPATAN PEMILIK BAGAN DI DESA PIABUNG KECAMATAN PALMATAK KABUPATEN ANAMBAS

Authors

  • Supiani Supiani Alumni Program Studi Akuntansi
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Keywords:

Fuel oil, consumption costs, maintenance costs, bagan owner,s income

Abstract

This study aims to determine the effect of fuel, consumption costs and maintenance costs on the income of chart owners in Piabung Village, Palmatak District, Anambas Regency. The population of this research is the owner of the chart in Piabung Village. The method used in sampling in this study was purposive sampling, and 24 respondents were found who met the predetermined criteria. And the period of the research is 3 months, namely in September,October and November 2021. The results of the SPSS test find that (1) the fuel variabel has a significant effect on the income of the chart owner because the tcount value is 5.122 > ttable 1.666 and the significance value is 0,000 < 0,05. (2) the variable cost of consumption has a significant effect on the income of the chart owner because the tcount value is 2.176 > ttable 1.666 and the significance value is 0,033 < 0,05. (3) the maintenance cost variables has a significance effect on the chart owner’s income because the tcount value is 3.292 > ttable.1.666 and the significance value is 0.002 < 0,05. (4) The variables of fuel, consumption costs on the income of chart owners have a simultaneous effect on multiple linear regression because fcount 35.512 > ftabel 2.732 with a significance number of 0.000 < 0,05.

Published

2022-03-25

Issue

Section

Akuntansi