This study aims to determine the effect of parent’s income on the learning value of students in SMA Negeri 1 Benteng Selayar. The population in this study were all students of SMA Negeri 1 Benteng Selayar, namely as many as 845 students. With the consideration that the population in this study is quite large, the researchers conducted a sampling. In order to obtain a representative sample, the researcher determines 10% of the sample from the population with the sampling technique used is random sampling, where sampling is done on the grounds that the population is homogeneous. Technique of data collection used are observation, documentation, and questionnaire. The technique of data analysis used is descriptive presentation and simple regression analysis with a significant level of 0.05%. The results of the study showed that the level of parent’s income had a positive effect on the learning value of students
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