57 The criteria for the assessment of the autocorrelation are:
1
If 0 Dw DL there is any positive autocorrelation.
2
If DL Dw Du or 4-Du D 4-DL uncertain conclusion.
3
If 0 Dw DL or Du Dw 4-Du there is no autocorrelation.
4
If 4-DL Dw 4 there is any negative autocorrelation.
From the table above, note that the value obtained for DW 1.690, which means including the third criteria, Du=1.5666 Dw=1.690 4-
Du=2.4337 so it can be concluded that the regression model do not have autocorrelation.
d. Heteroscedasticity Test
This test is done by observing certain chart patterns scatterplot, where if there is a point-point spread above and below the 0 on the Y
axis and does not constitute that it does not happen heteroscedasticity.
Scatterplot graphs can be seen in figure below.
58
Figure 4.3
Based on the Figure 4.4 can be seen that the points spread around
the diagonal line and follow the direction of a diagonal spread. Thus it can be stated that the distribution of the data close to normal or have met
the assumptions of normality. It can also be viewed using the histogram graph as follows.
2. Hypothesis Testing
a. Coefficient of Determination
In multiple linear regression test were analyzed also the coefficient of determination R2. Assay coefficient of determination
used in this study demonstrates the influence of the independent variable
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..
