FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI JAWA TIMUR

Abstract

This research aimed to analyze and examine the effect of Flypaper of Local Owned-source Revenue and balance fund on the Local expenditure of East Java province. The population was local government of East Java province. While, the sample was 38 district or cities of East Java province. Moreover, the data were secondary, which in the form of budget realization statement. Meanwhile, this data were taken from Financial Management and Local Asset Department of East Java province. Furthermore, the observation period was in 2016-2018. In addition, the data analysis technique used multiple linier regerssion. The research result concluded Local Owned-source Revenue and General Allocation Fund had positive effect on the local expenditure of East Java province. Likewise, Special Allocation Fund as well as share fund had positive effect on the local expenditure of East Java province. In addition, Flypaper Effect was occurred at districts or cities of East Java province during 2016-2018.
Keywords: Flypaper, Local Owned-source Revenue, General Allocation Fund, Special Allocation Fund, Share Fund, Local Expenditure.