FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH

Abstract

This research aimed to examine the Flypaper Effect at Local Own Source and General Allocation Fund to the Local Expenditure (Study at Local government of district / city at East Java Province. The population of this research used 34 local government of district / city East Java Province. The sample observation periods were in 2014-2016 with the amount of 102 samples. The data collection method used documentation from secondary data through collection, take a note, and data processing related with three years observation in 2014-2016 periods. The data analysis used multiple linear regressions. The research result showed that (1) local own source gave significant and positive influence to the local expenditure; (2) general allocation fund gave significant and positive influence to the local expenditure; and (3) local own source gave grater influence to the local expenditure than general allocation fund to the local expenditure. Therefore this research concluded that three were no Flypaper effect at financial of local government of district / city at East Java during 2014-2016 observation periods.
Keywords: Flypaper effect, local own source, general allocation fund, local expenditure