Yudhistira Aryadi, Muhammad and -, Dr. Erma Setiawati, M.M., Ak and -, Dr. Zulfikar, M.S (2022) Flypaper Effect Pada Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil Terhadap Belanja Daerah Serta Dampak Flypaper Effect Terhadap Kinerja Keuangan Pada Kabupaten/Kota di Indonesia. Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aim of this study was to empirical evidence about the phenomenon of the flypaper effect on local revenue, general allocation funds, special allocation funds, and profit-sharing funds on regional expenditures and the impact of the flypaper effect on financial performance in regencies/cities in Indonesia. This study uses panel data regression with secondary data sourced from all regencies/cities in Indonesia registered with the DJPK RI for the 2017-2020 period. The sample in this study was 1968 districts/cities selected by the purposive sampling method. The result of this study shows that local revenue, general allocation funds, special allocation funds, and profit-sharing funds have a positive effect on regional expenditures and there is a flypaper effect phenomenon caused by transfers of general allocation funds and profit-sharing funds. The result of the research also shows that there is flypaper effect impact to decrease the financial performance of local government. This means that districts/cities in Indonesia are still dependent on transfer funds (flypaper effect) and have a negative effect on financial performance so that districts/cities in Indonesia are not independent enough to manage their finances and also there is a need for more supervision of local governments and policies to support sectors in the regions that need attention while maintaining rational budget management to optimize the potential of regional revenues.
| Item Type: | Thesis (Thesis) |
|---|---|
| Uncontrolled Keywords: | flypaper effect, financial performance, local revenue, general allocation funds, special allocation funds, profit sharing funds |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Pasca Sarjana > Magister Akuntansi |
| Depositing User: | Unnamed user with username w100200006 |
| Date Deposited: | 06 Apr 2022 04:06 |
| Last Modified: | 06 Apr 2022 04:06 |
| URI: | http://eprints.ums.ac.id/id/eprint/99136 |
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