FLYPAPER EFFECT DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH

Bunga  Septianayu Dwi Putri; Ikhsan  Budi Riharjo

Bunga Septianayu Dwi Putri
Ikhsan Budi Riharjo

Keywords: flypaper effect, general allocation fund, local original income, regional expenditure

Abstract

This research aims to analyze and test Flypaper influence of general allocation fund (DAU) and local revenue
(PAD) on Regional Expenditure at Regency or City Government in East Java Province. While the population in
this research is all districts atau cities in the East Java province, and the sample of this research amounted to 35
districts atau cities. The type of data used is secondary data, in the form of Realization Report of Local
Government Budget in East Java in 2012 until 2015. The research method is quantitative with the analysis
technique using multiple linear regression analysis. The results of this research indicates that the general
allocation fund and the revenue of the region have a positive influence on local expenditure. The results of this
research have supported all the hypotheses that have been formulated in this research. Flypapper influence occurs
in East Java Province in 2012 until 2015, this can be known by the coefficient value of General Allocation Fund
is greater than the original revenue coefficient.
Keywords: flypaper effect, general allocation fund, local original income, regional expenditure.