Jurnal Eksplorasi Akuntansi (JEA)
Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)

Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Provinsi Di Indonesia

Haris Fadilah (jurusan akuntansi Fakultas Ekonomi UNP)
Nayang Helmayunita (jurusan akuntansi Fakultas Ekonomi UNP)



Article Info

Publish Date
05 Nov 2020

Abstract

This study aims to look at the effect of the General Allocation Fund, Special Allocation Fund, Profit Sharing Funds and Regional Original Revenue towards the Regional Expenditure and to analyze the phenomenon of the flypaper effect on the Provincial Government in Indonesia. The population of this study was 34 provinces in all provinces in Indonesia. This study used the total sampling technique. The data used were the secondary data obtained from www.djpk.kemenkeu.go.id. The method used in this study was a multiple regression by using IBM SPSS 26 program. The results of this study indicated that DAU, DBH and PAD partially have a significant positive effect on the Regional Expenditure. However, the DAK variable has no effect on the Regional Expenditure. The coefficient of Balance Fund was greater than the PAD coefficient. In conclusion, there is a flypaper effect on the provincial government in Indonesia

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...