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

Abstract

The purpose of this study is to determine the effect of PAD and DAU on Regional Expenditures and to
determine the existence of a flypaper effect on the influence of DAU and PAD on Regional Expenditures. The
population used in the research district / city in the province of East Java. The number of samples is 38 districts /
cities with the sampling technique using saturated side. The analysis technique uses multiple linear regression.
The test results show that PAD and DAU are feasible to be used as predictors of regional expenditure with an
effective contribution of 93.8%. This condition shows that the ups and downs of regional spending can be
predicted by PAD and DAU. The results of further testing showed that the PAD and DAU variables each had a
significant and positive effect on regional spending. This condition indicates that the higher the PAD and DAU
levels, the more regional spending will be increased. The test results also found a flypaper effect, meaning that
regional expenditure policies are more dominated by the amount of DAU than PAD.

Keywords: PAD, DAU, regional spending