Scope of Research Population and Sample Data Collection Method

33

CHAPTER III RESEARCH METHODOLOGY

A. Scope of Research

Type of this research is association causality aimed to analyze the relationship between variables to another variable Sekaran, 2003: 30. In this research, there are independent variablesvariables that influence and dependent variablevariable influenced. This research is conducted to determine and prove the influence Original Local Government Revenue PAD, General Allocation Fund DAU, and the Special Allocation Fund DAK as independent variables to Local Government Expenditure BD as the dependent variable.

B. Population and Sample

The population is a collection of all possible people, objects, or the size of the interest of the case to the attention Sekaran, 2003:31. The population used in this research is the government of districtscities in the province of South Sumatera, amounting to 15 districtscities in the year 2008 to 2013 for reasons of data availability. This research is using purposive sampling method, that is aimed by the researcher are likely to obtain information from specific target groups, the sampling here is confined to specific types of peoplesample which can provide the desired information, either because they are the only ones which 34 have it, or conform to some criteria set by the researcher Indriantoro and Supomo, 2002. The criterias are : 1. DistrictCity in Sumatera Selatan 2. Publish financial statement period of 2008-2013 3. The value of Special Allocation Fund cannot be 0 4. Having complete data as required in research Among the number of districtscities submitting the realization, APBD Report between 2008 and 2013 to the mentioned site are as many as 15 districtscities in the South Sumatera Province. The 90 research data amounts to, which is derived by the formula: N= amount of districts cities X research period N= 15 X 6 years N= 90

C. Data Collection Method

Data collected in this study is the quantitative data measured in a numerical scale. Secondary data is data that has been processed and presented again. According Sugiyono 2009:193, secondary source is a source that is not directly provides data to data collectors, for example, through the document and the others”. This study uses secondary data that the financial statements the districtcity of South Sumatra downloaded at laci.bps.go.id 35

D. Data Analyze Method