PENGARUH FIXED COST DAN VARIABEL COST TERHADAP INCOME PADA KERAMBA JARING APUNG (JENIS IKAN KERAPU) DIDESA PENAGA, PANGKIL, PENGUJAN, DAN TEMBELING

Abstract

This study aims to determine the effect of Fixed Cost and Variable Cost To Income on floating net cage (Grouper) in the village of Penaga, Pangkil, Pengujan and Tembeling Teluk Bintan, Bintan regency. The population of this study were all 21 fish cultivators in the floating net cage system in the villages of Penaga, Pangkil, Pengujan and Tembeling, Teluk Bintan District, Bintan Regency. The sampling method of this study was purposive sampling and obtained 44 data from 11 samples that met the criteria used in this study, this study used SPSS 26. The period of this study was in 2017-2020. The analytical method used in this study uses the classical assumption test, namely normality test, multicolonearity test, autocorrelation test, heteroscedasticity test. Hypothesis testing using multiple linear regression analysis. The results of the partial test (t test) in this study indicate that the independent variable X1 Fixed Cost has a positive and significant effect on the income of floating net cage cultivators. The independent variable X2 shows that the variable cost has a positive and significant effect on the income of floating net cage cultivators. Fixed Cost and Variable Cost simultaneously affect the income of floating net cage cultivators. The Independent Variables (Fixed Cost and Variable Cost) in this study were able to explain 55.5% of the dependent variable, namely the income of cultivators, while the remaining 45.5% was explained by other variables not explained in this study.