Heteroscedasticity Test Original Local Government Revenue Explanation PAD

59 Original Local Government Revenue PAD, General Allocation Fund DAU to the dependent variable Local Government Expenditures BD . Value of the correlation coefficient R shows how much correlation or relationship between the independent variables and the dependent variable. The correlation coefficient R is said robust if the value is above 0.5 and close to 1. Table 4.5 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .876 a .767 .750 87481681.5007 1 a. Predictors: Constant, DAU, PAD b. Dependent Variable: BD Table 4.4 shows that the correlation coefficient R for 0.876, which means that the correlation between the dependent variable, and the independent variables are based on the value of R and is above 0.5. Adjusted R Square value or coefficient of determination is equal to 0.750. This figure shows that the two independent variables in this research Original Local Government Revenue PAD and General Allocation Funds DAU can explain 75 of the amount of Local Government Expenditure while the rest 100- 75 = 25 from the outside research variable which taken.. 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

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