PENGARUH MODAL, UMUR, BIAYA TETAP DAN BIAYA VARIABEL TERHADAP INCOME NELAYAN DI KELURAHAN KAMPUNG BUGIS KECAMATAN TANJUNGPINANG KOTA

Authors

  • Jemila Wati Alumni Prodi Akuntansi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Prodi Akuntansi UMRAH
  • Sri Ruwanti Dosen Prodi Akuntansi UMRAH

Keywords:

capital, age, fixed costs, variable costs, income

Abstract

The main objective of this research is to study capital, age, fixed costs and variable costs to the income of fishermen in the Kampung Bugis Village, Tanjungpinang City District. The variables used in this study are capital (X1), age (X2), fixed costs (X3), variable costs (X4) as independent variables and income (Y) as the dependent variable. The method used in this research is quantitative-descriptive. The population in this study is the fishing community who live in the Village of Kampung Bugis, Tanjungpinang Kota District. This study uses primary data consisting of capital, age, fixed costs and variable costs and income in June. The sample method used in this study was purposive sampling with a total of 55 fishermen as samples. The method of analysis of this study uses multiple linear regression analysis. The results of this study indicate that capital, age, and fixed costs do not count towards fishermen's income. While variable costs to fishermen income. Capital, age, fixed costs and variable costs simultaneously affect the income of fishermen. Capital Ability, Age, Fixed Costs and Variable Costs in explaining Fishermen's Income of 17.6% and the rest are explained by other variables not discussed in this study.

Published

2020-11-23

Issue

Section

Akuntansi