Lafia Safitri, Azizah and , Dra Rina Trisnawati, Ak, M,Si, PhD,Ak.CA (2021) Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah pada Kabupaten/Kota di Jawa Tengah Tahun 2015-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the occurrence of the Flypaper Effect on the effect of the General Allocation Fund and Local Own-Source Revenue on Regional Expenditures in districts / cities in Central Java. The sampling technique used a saturated sampling, method in which all the population used as samples. This quantative research was conducted with a sample size of 35 districts / cities with a period of 4 years from 2015 to 2018, thus the sample used in this study was 140 data. The data was used is in the form of secondary data, namely the Statement of Budget Realization which was obtained from the website of the Director General of Fiscal Balance. The data analysis method for this research is multiple regression analysis. The data processing technique was performed using Microsoft Excel and SPSS programs. The results showed the General Allocation Fund and the Local Own-Source Revenue have a significant effect on regional spending. And there has been a Flypaper effect on Regency / City Governments in Central Java in 2015-2018, in accordance with the condition that the DAU coefficient value is greater than the PAD coefficient value on Regional Expenditure.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Flypaper Effect, Dana Alokasi Umum, Pendapatan Asli Daerah, Belanja Daerah. |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | AZIZAH LAFIA SAFITRI |
Date Deposited: | 20 Feb 2021 03:00 |
Last Modified: | 20 Feb 2021 03:00 |
URI: | http://eprints.ums.ac.id/id/eprint/89576 |
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