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
40 variables simultaneously. Tests carried out by using the computer application
program SPSS 20.0 for Windows.
1. Classical Assumptions
a. Normality Test
Normality test is intended to determine whether the used data is normally distributed or not. Normality test needs to be done to
determine the statistical tools, so that the conclusions drawn can be accounted for. There are two ways to detect whether the residuals are
normally distributed or not, namely: 1
Graph Analysis One of the easiest ways to see the normality of the
residuals is to see a histogram graph comparing the observational data with the distribution which closes to normal
distribution. More reliable method is by looking the normal probability plots comparing to the cumulative distribution of a
normal distribution. Normal distribution will form a straight diagonal line and plot the data will be compared with the
residual diagonal lines. If the residual data distribution is normal, then the line that describes the real data would follow
the diagonal line. 2
Statistical Analysis Simple statistical test can be done by looking at the value
of the kurtosis and Z-values of skewness. Another statistical test
