ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020)

Authors

  • Anis Rohmi Fitriana Institut Teknologi Bisnis AAS Indonesia, Indonesia
  • Maya Widyana Dewi Institut Teknologi Bisnis AAS Indonesia, Indonesia
  • Wikan Budi Utami Institut Teknologi Bisnis AAS Indonesia, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures

References

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Maharani, K. P. (2018). 1. Analisis Flypaper Effect Terhadap Faktor- Faktor yang Mempengaruhi Belanja Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2009-2014. Universitas Muhammadiyah Surakarta.

Pertiwi, L. P. (2013). Analisis Flypaper Effect, Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Jumlah Penduduk Terhadap Belanja Daerah (Studi Empiris Pada Kabupaten/Kota di Pulau Jawa Tahun 2012 - 2013). In digilib.uns.ac.id (Issue May). Universitas Sebelas Maret.

Putri, H. Y. (2016). Analisis Flypaper Effect, Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Jumlah Penduduk Terhadap Belanja Daerah (Studi Empiris Pada Kabupaten/Kota di Pulau Jawa Tahun 2012 - 2013) [Universitas Sebelas Maret]. digilib.uns.ac.id

Wulansari, D. T. (2015). Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Analisis Flypaper Effect (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur, Jawa Tengah dan Jawa Barat Tahun 2012-2013). universitas muhammadiyah surakarta.

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Published

2023-12-22

How to Cite

Fitriana, A. R., Dewi, M. W., & Utami, W. B. (2023). ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020). International Journal of Economics, Business and Accounting Research (IJEBAR), 7(4). https://doi.org/10.29040/ijebar.v7i4.9873

Issue

Vol. 7 No. 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023

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