Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Sisa Lebih Perhitungan Anggaran Terhadap Belanja Daerah Serta Analisis Flypaper Effect (Studi pada Pemerintah Daerah Kabupaten/Kota di Jawa Timur)

-, Fibriana (2018) Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Sisa Lebih Perhitungan Anggaran Terhadap Belanja Daerah Serta Analisis Flypaper Effect (Studi pada Pemerintah Daerah Kabupaten/Kota di Jawa Timur). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan berupa Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Daerah serta menguji kemungkinan adanya Flypaper Effect terhadap Belanja Daerah. Populasi penelitian yaitu seluruh Pemerintah Kabupaten/Kota di Provinsi Jawa Timur. Data berupa Laporan Realisasi Anggaran auditan tahun 2015-2016 yang dapat diperoleh dari Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Timur. Teknik analisis data menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa PAD, DAU, DAK berpengaruh signifikan terhadap Belanja Daerah namun DBH dan SiLPA tidak berpengaruh signifikan terhadap Belanja Daerah. Hasil yang lain menunjukkan tidak terjadi adanya Flypaper Effect terhadap Belanja Daerah.

English Abstract

The objectives of this research are to examine the effect of own-source revenue (PAD), counter balance funds, such as revenue sharing (DBH), general purpose grant (DAU), and specific purpose grant (DAK), and remaining budget surplus (SiLPA) on local ependitures and to analyze the potential of flypaper effect in local expenditure. The population of this study is all regencies and cities in East Java. The data of this study are audited Budget Realization Statements from 2015 to 2016 obtained from Indonesian Audit Board. The results of multiple linier analysis show that PAD, DAU, and DAK have significant influence, while DBH and SiLPA do not have significant influence on Local Expenditure. In addition, flypaper effect does not occur in Local Expenditure.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2018/104/051803218
Uncontrolled Keywords: PAD, DBH, DAU, DAK, SiLPA, flypaper effect,dan Belanja Daerah
Subjects: 300 Social sciences > 336 Public finance > 336.02 Revenue
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Yusuf Dwi N.
Date Deposited: 27 Apr 2018 06:38
Last Modified: 02 Nov 2021 04:19
URI: http://repository.ub.ac.id/id/eprint/9943
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