PENGARUH DAU, DBH, DAN PAD TERHADAP BELANJA DAERAH DAN ANALISIS FLYPAPER EFFECT

Abstract

The aim of this research was to find out the General Allocation Funds (GAF), Revenue Sharing Funds (GAF),
Revenue Sharing Funds (RSF) and Local-Own Source Revenue (LOR) on Local Government Budget (LGB).
This also tended to whether there was fly paper effect on General Allocation Funds and Local-Own source
Revenue on Local Government Budget through budget realized which had been arranged by BPKP East Java
province. Population of the research local government/city of East Java province which consists of 29 local
governments and 9 cities in 2012-2016. While the sampling collection technique full sampling, in which there
were 38 samples. Moreover, data analysis technique used multiple regression linier wih SPSS. The research
result showed GAF, RSF, and LOR were appropriate local government budget. The effective resources which
were given to local government. The effective resources which were given local government budget about 96.0%.
While, the hypothesis testing result showed each variables (RSF, LOR) positive significant effect on LGB. This
condition concluded higher level of RSF, LOR would affect on the increase of LGB. Addition, research result
there was fly paper effect. It meant the policy government budget was dominated by the amount of General
Allocation Funds than Local-Own source Revenue.
Keywords: GAF, RSF, LOR, local government budget.