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Figure 4.3
Source : Secondary Data Output From SPSS 21
From figure 4.3 shown that there is no clear pattern, as well as the dots spread above and below zero 0 on the Y axis. So it can
be concluded that there is no heterocedastisity.
2. The Result of Multiple Regresion Testing
a. Multiple Regression Analysis
This research will show to us about the effect of independent variables Original Local Government Revenues PAD, Geneal Allocation
Funds DAU, and Special Allocation Funds DAK on the dependent
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variable, Local Government Expenditure BD. Here is the result of
multiple regression analysis :
Table 4.7 Regression Analysis
Source : Secondary DataOutput From SPSS 21
From table 4.7 above stated that the council Original Local Government Revenue PAD, General Allocation Funds DAU, Special
Allocation Fund DAK 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,
Special Allocation Fund DAK to Local Government Expenditures BD.
BD = 9.595 + 0.432 PAD + 0.57 DAU + 0.241 DAK + Ԑ
From the multiple linear regression equation above, it can be explained for each variable as follows:
Coefficients
a
Model Unstandardized
Coefficients B
Std. Error
1 Constant
9.595 1.369
LNPAD .432
.035 LNDAU
.057 .064
LNDAK .241
.046 a. Dependent Variable: LNBD
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a. Constant at 9.595 units stated that if there is no influence or change in X1, X2 and X3 PAD, DAU and DAK then the value of BD
Local Government Expenditure Budget will be 9.595 b. Regression coefficient of variable X1 PAD marked positive +0.432
it shows that the influence of PAD on the Local Government Expenditure BD budget is a positive or parallel, meaning that if the
value of the variable PAD change up or down by one point, then the value of Local Government Expenditure BD budget would up
or down by +0.432 assuming variables X2 and X3 remain or unchanged.
c. Regression coefficient of variable X2 DAU marked positive +0.57 it shows that the influence of DAU on the Local Government
Expenditure BD budget is a positive or parallel, meaning that if the value of the variable DAU change up or down by one point, then
the value of Local Government Expenditure BD budget would up or down by +0.57 assuming variables X1 and X3 remain or
unchanged. d. Regression coefficient of variable X3 DAK marked positive
+0.241 it shows that the influence of DAK on the Local Government Expenditure BD budget is a positive or parallel, meaning that if the
value of the variable DAK change up or down by one point, then the value of Local Government Expenditure BD budget would up
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or down by +0.241 assuming variables X1 and X2 remain or unchanged.
b. Coefficient of Determination
