FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PROVINSI BALI TAHUN 2010-2018

ANDI APRIYANTO, . (2021) FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PROVINSI BALI TAHUN 2010-2018. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah dan mengetahui apakah telah terjadi fenomena Flypaper Effect pada Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah. Pada penelitian data menggunakan data sekunder yaitu Laporan Realisasi Anggaran APBD di Kabupaten/Kota Provinsi Bali yang terdapat di DJPK Kemenkeu tahun 2010-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan terpilih 9 sampel Kabupaten/Kota dengan total observasi sebanyak 81. Pengujian dilakukan melalui uji analisis regresi linear berganda dengan bantuan alat uji software SPSS 24. Hasil dari penelitian yang diperoleh menunjukkan: (a) pendapatan asli daerah berpengaruh positif terhadap belanja daerah (b) dana alokasi umum berpengaruh positif terhadap belanja daerah (c) tidak terjadinya fenomena flypaper effect pada pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah. Kata Kunci: Flypaper Effect, Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Daerah This research aims to examine the effect of Local Revenue and General Allocation Fund on Regional Expenditures and to find out whether there has been a Flypaper Effect phenomenon on Local Revenue and General Allocation Fund on Regional Expenditures. In the research used secondary data, namely the Budget Realization Report of the Regional Budget in the Regency/City of the Province of Bali which was contained in the Ministry of Finance's DJPK 2010-2018. The sampling technique used purposive sampling method and 9 samples of districts / cities were selected with a total of 81 observations. Testing used multiple linear regression analysis with SPSS 24 software test tool. The results of the research obtained indicate: (a) local revenue has a positive effect on regional expenditures (b) general allocation funds have a positive effect on regional expenditures (c) there is no flypaper effect phenomenon on local revenue and general allocation funds on regional expenditures. Keywords: Flypaper Effect, Local Revenue, General Allocation Funds, Regional Expenditures

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, AK, CA. ; 2). Dr. Etty Gurendrawati, M.Si.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan Negara
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9041 not found.
Date Deposited:	06 Mar 2021 08:39
Last Modified:	06 Mar 2021 08:39
URI:	http://repository.unj.ac.id/id/eprint/13921

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