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Abstract

Abstract
This research aims to analyze the occurrence of flypaper effect on Regional Expenditure District and Cities in Indonesia in 2011-2013. It has been determined that the dependent variable is Belanj Daerh, whereas the independent variables are Local Own-source Revenue (PAD) and General Allocation Fund (DAU). This research based on previous research by Afrizawati (2012). The objects of this research are 470 regencies and cities in Indonesia. Purposive sampling method applied on this research. Data used on this research is secondary data. Data sources is from Realized Local Government Budget (Budget Outcomes) District/ Cities in Indonesaia 2011-2013. The test results showed that the PAD and DAU when tasted simultaneously has significant effect on regional expenditure. In this case, coefficient of PAD is more dominant than coefficient DAU on Realized local government budget (budget outcomes). It means there is no flypaper effect on Expenditure in the District/City in Indonesia from 2011 until 2013.

Keywords

Flypaper Effect, General Allocation Fund (DAU), Local Own-source Revenue (PAD), Regional Expenditure

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How to Cite
Fajar Pamungkas, & Drs. Abu Bakar Akbar. (2023). FENOMENA FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA PEMERINTAH KABUPATEN DAN KOTA DI INDONESIA TAHUN 2011-2013. JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 13(01). Retrieved from http://jurnal.stas.ac.id/index.php/jabe/article/view/73

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