ANALISIS FLYPAPER EFFECT PADA PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, KAPASITAS FISKAL, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI SUMATERA SELATAN

OKTAVIANTI, ZAPIRA and Mukhtaruddin, Mukhtaruddin and Safitri, Rika Henda (2020) ANALISIS FLYPAPER EFFECT PADA PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, KAPASITAS FISKAL, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to identify the influence of flypaper effect regionally generated revenue (PAD), general allocation fund (DAU), fiscal capacity, and excess of budget calculation (SiLPA) toward local expenditure by regencys/towns in South Sumatera. This research uses secondary data from the audited budget realization report (LRA) by The BPK representative of South Sumatera and website of DJPK can be accessed at www.djpk.kemenkeu.go.id site. The objects in this research is 17 regencys/towns which consist of 14 regencys and 4 towns in South Sumatera period 2014 until 2018. This research uses analysis regression of panel data. The results showed that PAD haven’t influence on local expenditure. DAU, Fiscal Capacity, and SiLPA have influence on local expenditure. From this results of this study also showed the occurrence of flypaper effect on the management of local expenditure in regencys/towns in South Sumatera period 2014 until 2018.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Belanja Daerah, Dana Alokasi Umum (DAU), Kapasitas Fiskal, Sisa Lebih Perhitungan Anggaran (SiLPA), Flypaper Effect
Subjects:	H Social Sciences > HG Finance > HG2397-3550 By region or country
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6851 not found.
Date Deposited:	11 Aug 2020 04:39
Last Modified:	11 Aug 2020 04:39
URI:	http://repository.unsri.ac.id/id/eprint/32173

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