48
CHAPTER IV ANALYSIS AND DISCUSSION
A. General Description
This, chapter will discuss the results of the analysis in detail along with the steps of the data analysis. This study aimed to determine the effect of
the General Allocation Funds DAU and the Original Local Government Revenues PAD for Local Government Expenditures BD. The research
objects are 10 districts cities in Lampung Province, for the period of 2008- 2010. The data, which is processed in this study is the realization report of
Local Government Revenue and Expenditure Budget APBD.
The Local Governments which are the object in this research is 10 districts cities in Lampung Province, as follows:
1. Lampung Barat district.
2. Tanggamus district.
3. Lampung Selatan district
4. Lampung Timut district
5. Lampung Tengah district
6. Lampung Utara district
7. Way Kanan district
8. Tulang Bawang district
9. Bandar Lampung city
10. Metro city
49 The amount of research data n is 30, the data obtained from the
realization report of the Local Government Revenue and Expenditure Budget APBD from 2008 to 2011. The 10 districts cities have submitted reports to
the Director General of the site Local Government Fiscal Balance from 2008 until 2010 and the Central Bureau of Government Revenue PAD, General
Allocation Funds DAU and the allocation of Local Government Expenditures BD.
B. Descriptive Statistic
Descriptive statistics provide an overview of the minimum value, maximum value, average value mean and standard deviation of the data
used in this research.
Table 4.1 Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation
PAD 30
8745820.00 86692400.00
25600916.9390 19049368.56594
DAU 30
209739407.40 706861775.00 449601371.8133 138793998.78942
BD 30
340395643.27 1107661964.00 700327740.6800 174920496.55899
Valid N list wise 30
1. Original Local Government Revenue Explanation PAD
a. Original Local Government Revenue has a minimum value at Rp
8,745,820,000, -. The results showed the lowest local revenues, which the Way Kanan district in Lampung province has earned in
2010. This leads to the conclusion that Way Kanan district is still very depending on the central government in order to financing
Local Government Expenditures.
50 b.
Original Local Government Revenues PAD have a maximum value of Rp.86.692.400.000, The results show the highest revenues in
Lampung Province, which obtained from Bandar Lampung city in 2010. Although with highest revenues in Lampung province, Bandar
Lampung city still dependent on the funds from the central
government in financing it Local Government Expenditures.
c. Original Local Government Revenues PAD have an average value
mean for three years amounting to Rp 25.600.916.939.0
d. Original Local Government Revenues PAD have a standard
deviation value of Rp. 19,049,368,565.94 smaller than the mean value of Original local government revenues Rp 25,600,916,939. Its
show the data normally distributed. 2.
Explanation of General Allocation Funds DAU
a. General Allocation Funds have a minimum value of
Rp209.739.407.400. The results show the lowest General Allocation Funds in Lampung Province, which obtained from Metro City in
2008. This result proves even Metro City area as not broad as Bandar Lampung but Metro city able to be independent in financing
the implementation of regional autonomy.
b. General Allocation Funds have a maximum value of Rp. 706 861
775 000. The results showed the highest General Allocation Funds in Lampung Province obtained by Lampung Tengah district in 2010.
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