PENGARUH FLYPAPER EFFECT PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL

Abstract

This research is aimed to test empirically whether there influence of Flypaper Effect, Local own source revenue (PAD), General Allocation Fund (DAU), and Financing Surplus (SILPA) to the Capital Expenditure of districts/cities of East Java Province in 2014-2016 periods. The population is all 38 local districts/cities government in East Java Province in 2014-2016 periods so the total population is 114 local governments. The sample collection technique has been done by using purposive sampling. Based on the predetermined criteria, 105 local governments have been selected as samples. The data is the secondary data which is in the form of Budget Realization Report data which has been obtained from the Local Asset and Financial Management Board (BPKAD) of East Java Province. The analysis method has been done by using multiple regression analysis. The results show that Local own source reveneu (PAD) and General Allocation Fund (DAU) give positive influence to the Capital Expenditure. Meanwhile, Financing Surplus (SILPA) and Flypaper Effect do not have any influence to the Capital Expenditure.
Keywords: Flypaper effect, local own source revenue, general allocation fund, financing surplus and capital expenditures.