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3. Hypothesis Testing
a. Simultaneous Significant Test F-Test
The F test of hypothesis testing is used to see whether the overall independent variables have a significant effect on the dependent
variable. From the test results simultaneously obtained as follows: Table 4.10
F – Test
Source : Secondary Data Output From SPSS 21
The table 4.10 shows the results of the calculation of the F test statistic of 116.027 with probability 0.000. Because the probability is
much smaller than 0.05, which means simultaneously all independent variables Original Local Government Revenue PAD, General
Allocation Fund DAU and Special Allocation Fund DAK significantly influence on the Local Government Expenditure BD
variable. Thus the regression model can explain the Original Local Government Revenue PAD, General Allocation Fund DAU and
Special Allocation Fund DAK jointly influence the Local Government Expenditure BD.
ANOVA
a
Model Sum of Squares
Df Mean Square
F Sig.
1 Regression
16.032 3
5.344 116.027 .000
b
Residual 3.685
80 .046
Total 19.717
83 a. Dependent Variable: LNBD
b. Predictors: Constant, LNDAK, LNPAD, LNDAU
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This is still consistent with the previous research by Rivai 2013, the results are simultaneously Original Local Government Revenue
PAD, General Allocation Fund DAU and Special Allocation Fund DAK had a positive influence toward the Local Government
Expenditure BD Allocation in Gorontalo province. And according to Siregar 2013, the result showed that simultaneously Original Local
Government Revenue PAD, General Allocation Fund DAU and Special Allocation Fund DAK had a influence significantly toward the
Local Government Expenditure BD Allocation in Jambi province.
b. Significant Partial Test t-Test
T-Test performed to further investigate the independent variables in influencing the dependent variable. The hypothesis that have tested as
follows:
Table 4.11 t
– Test
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error
Beta
1 Constant
9.595 1.369
7.010 .000
LNPAD .432
.035 .772 12.427
.000 LNDAU
.057 .064
.059 .880
.382 LNDAK
.241 .046
.278 5.235
.000 a. Dependent Variable: LNBD
Source : Secondary Data Output From SPSS 21
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a. Based on table 4.11 in the regression output shows that the significance of the variable Original Local Government Revenue PAD of 0.000. This
value is smaller than the significance level of 0.05 so it can be concluded that the income of the individual Original Local Government Revenue
PAD influence on the Local Government Expenditure BD. Thus, the first hypothesis H1 which states that PAD has significant influence
towards Local Goverment Expenditure is accepted. This is still consistent with the previous research by Rivai 2013. The result showed Original
Local Government Revenue PAD influence an increasing number of Local Governemnt Expenditure BD in Gorontalo province. Mulyadi et al
2013 the result showed Original Local Government Revenue PAD influence significant to Local Government BD Expenditure in Bengkulu
province. b. Based on table 4.11 in the regression output shows that the number of
variables of significance for the General Allocation Fund DAU amounted to 0.382. This value is greater than the significance level of 0.05
so it can be concluded that the General Allocation Fund DAU individually so does not influence on the Local Government Expenditure
BD. Thus, the second hypothesis H2 which states that DAU has significant influence towards Local Goverment Expenditure is rejected.
This is still consistent with the previous research by Sorongan,et al 2013 the General Allocation Fund DAU shows not influence on the Local
Government Expenditure in South Minahasa.
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c. Based on table 4.11 in the regression output shows that the number of variables of significance for the Special Allocation Fund DAK 0,000.
This value is less than the significance level of 0.05 so it can be concluded that the Special Allocation Fund DAK has significantly influence on the
Local Government Expenditure BD. Thus, the third hypothesis H3 which states that DAK has significant influence towards Local Goverment
Expenditure is accepted. This is still consistent with the previous research by Rivai 2013 showed that the Special Allocation Fund DAK influence
an increasing number of Local Governemnt Expenditure BD in Gorontalo province. And according Rizani et al 2013, the result showed
Special Allocation Fund DAK significantly influence to the Local Government Expenditure BD on districtscities in South Kalimantan. So
it can be concluded hypothesis 3 H3 is accepted.
c. Hypothesis Test Result
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