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D. Research Hypothesis
Based on the theoretical framework above, can be formulated these alternative hypotheses.
Ha1 : Original Local Government Revenues PAD no significantly
effecting Local Government Expenditures. Ha2
: General Allocation Funds DAU significantly effecting Local Government Expenditures
Ha3 : Original Local Government Revenues PAD, the General
Allocation Funds DAU, and simultaneously implies significant impact on Local Government Expenditures.
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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 variables variables that influence and dependent variable variable influenced. This research is conducted to
determine and prove the influence Original Local Government Revenue PAD, and the General Allocation Fund DAU as independent variables to
Local Government Expenditure BD as the dependent variable.
B. Sampling Method
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 districts cities in the province of Lampung, amounting to 10 districts cities in the year 2008 to
2010 for reasons of data availability. The sample is a portion or part of a particular population of concern
Mason and Douglas, 1996. 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
39 are the only ones which have it, or conform to some criteria set by the
researcher. Among the number of districts cities submitting the realization,
APBD Report between 2008 and 2010 to the mentioned site are as many as 10 districts cities in the Lampung Province. The 30 research data amounts
to, which is derived by the formula: N= amount of districts cities X research period
N= 10 X 3 years N= 30
C. Data Collection Method
The secondary data collection method refers to the data collection through recording and iterating data relating to the research objective. This
study uses the purposive sampling method by taking the sample of as many as 10 districts cities in the Lampung Province from 2008 to 2010.
D. Data Analyze Method
The dependent variable in this study refers to the Local Government Expenditures, while the independent variables refer to the DAU and the PAD.
The analytical tools used are the simple regression simple regression in order to see the effect on each variable, on the separate expenditures and the
multiple regression multiple regression in order to see the effect on all these