ANALISIS FLYPAPER EFFECT PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL

  • Leonardus Julyano Sema
  • Akhmad Riduwan
Keywords: flypaper effect, local-owned source revenue, general allocation fund, specific allocation fund, capital expenditure

Abstract

This research aimed to analyzed and find out the effect of Local-owned Source Revenue, General Allocation Fund, and Specific Allocation Fund on Capital Expenditure also phenomena of Flyapaper Effect Of Local Goverments of East Jawa Province during 2016-2019. While, the research was quantitative. Moreover, the population was Local Goverments of East Jawa Province with 38 cities/districts as the sample. Furthermore, the observation period was started from 2016 until 2019. Additionally, the data were secondary, in the form of a Budget Realisation Report of East Jawa Provice. Meanwhile, the data collection technique used full sampling, which used all populations as the sample. In addition, the data analysis technique used multiple linear regression. For the research result, it concluded as follows: (a) Local-owned Source Revenue had a positive effect on Capital Expenditure; (b) General Allocation Fund had a positive effect on Capital Expenditure; (c) Specific Allocation Fund had a positive effect on Capital Expenditure; and (d) there was no Flyapaper Effect of Cities/districts of Local Goverment of East Java Province during 2016-2019.
Keywords : flypaper effect, local-owned source revenue, general allocation fund, specific allocation fund, capital expenditure

Published
2021-09-06