FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) DI MALANG RAYA TAHUN 2011-2017

Junaidi Junaidi, Nur Diana, Afifudin Afifudin

Abstract


ABSTRACT
This study aims to find out whether the Flypaper Effect transfer to the General
Allocation Fund from the central government and the Regional Original Revenue
affect Regional Expenditures. In this study, there were three populations and the
population of this study was the local government in Malang, consisting of
Malang Regency, Malang City, Batu City. Previously Batu City was part of
Malang Regency and became an autonomous city since 2001. So Batu City was
included in the sample of this study because Batu City was still listed in the area
in Malang Raya. Based on the first hypothesis of the influence of General
Allocation Funds and Regional Original Revenues on Regional Expenditures in
2011-2017 it can be seen that the amount of DAU and PAD has a positive effect
on the amount of Regional Expenditures, meaning that the greater the General
Allocation Funds and Original Regional Opinions received by the government
will have a large influence the amount of Regional Expenditures.
Based on the second hypothesis the influence of General Allocation Funds and
Regional Original Revenues on Regional Expenditures partially in 2011-2017
can be seen that PAD and DAU Affect Regional Expenditures.
Keyword: Regional Original Assets, General Allocation Funds, Regional
Expenditures, Flypaper Effect

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License