ANALISIS FLYPAPER EFFECT DAN PENGARUHNYA TERHADAP BELANJA DAERAH

Abstract

This research analiyzes and examines the effect of flypaper effect at Local- owned Sourch Revenue (PAD) and Balance Funds (DP), namely General Allocation Funds (DAU), specific Allocation Funds (DAK), and Revenue Sharing Funds(DBH) on capital expenditure un dustricts/cities of East Java province during 2021-2023. The research applies quantitatively. Furthermore, the population was local government of distric/cities of East Java province and data collection used full sampling . The sample was all districts and cities in East Java Province with 144 data samples. The data were secondary and observed during 2021-2023. Those data were in the form of realization reportsof APBD of districts/cities of East Java province 2021-2023 and taken from the official website of www,djpk.kemenkeu.go.id. Moreover, the data analysis technioque used multiple linear regression with SPSS 26 versions. The result concludes that PAD, DAU, DAK and DBH have positive and significant effects on local expenditure, and the flypaper effect happens in the districts/cities od East Java province during 2021-2023
Keywords : flypaper effect, Local-owned Source Revenue (PAD), General Allocation Funds (DAU), Specific Allocation Funds (DAK), Revenue Sharing Funds (DBH), amd local expenditure