60
Table 4.6 Regression Analysis
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
B Std. Error
Beta
1 Constant 196781837.059
55750712.582 PAD
1.193 .880
.130 DAU
1.052 .121
.835 a.
Dependent Variable: BD
From table 4.5 above stated that the council Original Local Government Revenue PAD and General Allocation Funds DAU
positively influences the Local Government Expenditure BD. Based on the table, it can be seen the relationship among Original
Local Government Revenues PAD, General Allocation Funds DAU to Local Government Expenditures BD.
BD = 196781837.059 + 1.193 PAD + 1.052 DAU + e
From the multiple linear regression equation above, it can be explained for each variable as follows:
a. Constant at 196781837.059 units stated that if there is no influence
or change in X1 and X2, PAD and DAU then the value of BD Local Government Expenditure Budget will be 196781837.059
b. Regression coefficient of variable X1 PAD marked positive +1.193
it shows that the influence of PAD on the Local Government Expenditure budget is a positive or parallel, meaning that if the value
of the variable PAD change up or down by one point, then the
61 value of Local Government Expenditure budget would up or down
by +1.193 assuming variables X2 remain or unchanged. c.
Regression coefficient of variable X2 DAU marked positive +1.052 it shows that the influence of DAU on the Local Government
Expenditure budget is a positive or parallel, meaning that if the value of the variable DAU change up or down by one point, then the
value of Local Government Expenditure budget would up or down by +1.052 assuming variables X1 remain or unchanged.
b. Simultaneous Significant Test F-Test
The significance of the regression model simultaneously was tested by looking at the significant value sig. Significance value sig
would be seen, whereby if a significance value below 0.05 then the independent variables influence the dependent variable is declared. The
test is performed with the following conditions: If the Significant value sig 0.05, then H3 is rejected, if the Significant value sig 0.05, then
H3 is accepted.
62
Table 4.7 F
– Test ANOVA
a
Model Sum of
Squares Df
Mean Square
F Sig.
1 Regression
680686019225 658370.000
2 34034300961
2829180.000 44.472
.000
b
Residual 206632204151
176512.000 27
76530445981 91723.000
Total 887318223376
834820.000 29
a. Dependent Variable: BD b.
Predictors: Constant, DAU, PAD
The third hypothesis states that the Original Local Government Revenue PAD and the General Allocation Funds DAU, has a
simultaneous significant imply to Local Government Expenditures. There are two ways to test the third hypothesis: 1. Statistical tests show a
significance level of 0.000. The General Allocation Funds are less than the significance level of 0.05 in order to prove that the PAD and DAU
affects significantly to the Local Government Expenditures. 2. We compare the statistic result to F table from the table we can see that
Ftest 44.472 Ftable 33.541 from the data prove that the PAD and DAU
affects significantly to the Local Government Expenditures so the third hypothesis is accepted.
The results are consistent with Mangkukusumo 2012, who claimed to have shown that the simultaneous Original Local Government
Revenues and General Allocation Funds have a significant positive effect on the allocation of expenditures. District City Government with high
63 PAD and DAU, then spending as higher Local Government Expenditure
as well. Anggraeni and Suhardjo 2010 simultaneously DAU and PAD
effect on regional expenditures. The regression result above show that the DAU and PAD have impact on Local Government Expenditures
although the DAU and PAD in the simultaneous regression results shows the significant influence of the Local Government Expenditures and the
comparison of the results shows that the value of t-statistics, F-statistics and Adjusted R2 of each variable regression of DAU greater than PAD.
Seen that the effect of General Allocation Fund DAU is greater than the effect of Original Local Government Revenues PAD to Local
Government Expenditure
c. Significant Partial Test t-Test
T-Test performed to further investigate the independent variables in influencing the dependent variable. The hypothesis that will be tested
as follows:
Table 4.8 t
– Test Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
T Sig.
B Std. Error
Beta
1 Constant
196781837.059 55750712.582 3.530 .002
PAD 1.193
.880 .130
1.355 .186 DAU
1.052 .121
.835 8.712 .000
a. Dependent Variable: BD
