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
64 a.
Original Local Government Revenues H1 variable has a significance level 0.186 larger than the significance standard level
0.05. This indicated that there is no significant Original Local Government Revenues on the Local Government Expenditures BD.
Thus, the first hypothesis H1, which states Original Local Government Revenues PAD have no a significant effect Local
Government Expenditures can be accepted. The result is consistent with research Maemunah 2006 and Anggraeni, Suhardjo 2010
states that the Original Local Government Revenue has no significant influence to Local Government Expenditure.
Mangkukusumo 2012 stated that the Original Local Government
positive influence on the allocation of expenditures. The number of districts city governments with PAD are high, then
the expenditures same with the high Local Government Expenditures as well. Friedman 1978 in Bambang Prakosa 2004 states that the
increase in taxes will also raise the expenditures and original local government revenues increase as well.
This is due to the fact that Original Local Government Revenues are earned from the region itself, for example, results
Local Taxes, Retribution, Income Results Separated Regions Wealth Management, Revenue of Regional Income and Other Income, Legal
Mardiasmo, 2002 Accordance with the result above, if there is an increase in the number of PAD, there will be an increase also in the
65 number of Local Government Expenditures that will be issued by the
Provincial Governments, Districts Cities. b.
The second hypothesis states that the General Allocation Funds DAU was significantly positive for Local Government
Expenditures BD. Statistical test results show a significant level of 0.000 General Allocation Funds is less than the significant level of
0.05 in order to prove that the DAU significant effect on Local Government Expenditures. The results are consistent with research
Anggraeni and Suhardjo 2010 which states affect the General Fund Expenditure Allocation District town in Central Java Province. If
there is an increase in the number of DAU, there will be an increase also in the number of Local Government Expenditures that will be
issued by the Provincial Government, District City. Mangkukusumo 2012 stated that the General Allocation
Funds have a significant positive effect on the allocation of Local Government Expenditures. District city that has a high DAU, the
spending as higher Local Government Expenditure as well. Statement of Abdul Halim 2009 states that the General
Allocation Funds are general transfers from the central government to local governments to solving horizontal inequalities problem, the
main objective is equalization financial capabilities among local government provinces, districts and cities. In accordance with the
above results, the higher the General Allocation Funds obtained from
