Partial Significance Test t- Test
47 indirect expenditures and direct spending Halim, 2009. Expenditures in
this study can be ascertained from Local Government Expenditures in the consolidated budget realization of district city governments in Lampung
province from 2008 to 2010. The allocation of expenditures consists of indirect expenditures
and direct expenditures. Indirect expenditures are expenditures that do not have a direct effect to the implementation of government programs
and activities and are composed of personnel expenditures, interest expenditures, subsidies, and grants, expenditures for social assistance,
financial assistance expenditures and unexpected expenditures. The formula for calculating the allocation of indirect expenditures ABTL is
the following: ABTL = office expenditures + interest expenditures + subsidy
expenditures + grant expenditures + social assistance + financial assistance expenditures + unexpected expenditures
Direct
expenditures
are expenditures that have a direct effect to programs and activities that include government expenditures,
expenditures on goods and services and capital expenditures Puspita sari, 2009. The formula for calculating the allocation of direct
expenditures ABL is the following:
ABL = office expenditures + goods and services expenditures + capital
expenditures.
48