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All Journal Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Nur Fitriana Hamsyi
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

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Does Flypaper Effect Occurs On Local Government Expenditure? Nur Fitriana Hamsyi; Fitriyani Fitriyani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.006

Abstract

This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue.
KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT Nina Febriana Dosinta; Nur Fitriana Hamsyi; Juanda Astarani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.15881

Abstract

The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.
Co-Authors Elok Heniwati Haryono Haryono Helisa Noviarty Juanda Astarani Nina Febriana Dosinta Syarif M. Helmi