PENGARUH FLYPAPER EFFECT DAU, PAD, SILPA TERHADAP BELANJA DAERAH KABUPATEN ATAU KOTA DI JAWA TIMUR

Annora Prakoso Mianto; Maswar Patuh Priyadi

Annora Prakoso Mianto
Maswar Patuh Priyadi

Keywords: flypaper effect, general allocation funds, regional original revenue, remaining over budget financing, and regional expenditures

Abstract

This research aimed to examine empirically whether there was effect of Flypaper Effect on General Allocation Fund (DAU), Regional Original Income (PAD), and Remaining More Budget Financing (SILPA), on Regency / City Regional Expenditures in East Java Province, 2014-2017. the population was 38 regency / municipal government in East Java Province 2014-2017 with total population of 152 local government. While, the data collection technique used saturated sampling, in which all populations were used as simple. Moreover, the data were in the form of Budget Realization Report data from the Regional Financial and Asset Management Agency (BPKAD) of East Java provinsi. In addition the data analysis technique used on multiple regression analysis. The reset Sri should be concluded Local Revenue (PAD) and General Allocation Fund (DAU) had positive effect on Regional Expenditure. On the other hand, the Remaining More Budget Financing (SILPA) haf negatif effect on Regional Expenditure. Meanwhile, Flypaper Effect did not affect Regional Expenditure.
Keywords: flypaper effect, general allocation funds, regional original revenue, remaining over budget financing, and regional expenditures.