PENGARUH MODAL DAN BIAYA VARIABEL TERHADAP PENDAPATAN NELAYAN PULAU PENYENGAT PROVINSI KEPULAUAN RIAU

Authors

  • Erniyanti Erniyanti Alumni Prodi Akuntansi UMRAH
  • Sri Ruwanti Dosen Prodi Akuntansi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Prodi Akuntansi UMRAH

Keywords:

Capital, Variable Cost, Fishermen’s Income

Abstract

The purpose of this study is basically to determine the effect of capital and variable costs on the income of fishermen on Penyengat Island, Riau Islands Province. The independent variables use are capital and variable cost. The dependent variables is income of fishermen. This research use a quantitative approach with multiple linear regression models. The population in this study are catch fishermen in Penyengat Island, Riau Island Province. The sample method used as total sampling, with a total of 56 respondent as samples. The result of this study indicated as capital and variable cost have a simultaneous effect on income of fishermen. Capital and variable cost have a parcial effect on income of fishermen.

Published

2020-11-23

Issue

Section

Akuntansi