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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bisnis dan Pembangunan YUME : Journal of Management Jurnal Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal Ekonomi Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Nordiansyah, Muhammad
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
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Journal : Jurnal Akuntansi dan Bisnis

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Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Selatan (2009 – 2013) Wia Rizqi Amalia; Wahyudin Nor; M Nordiansyah
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1639.5 KB) | DOI: 10.20961/jab.v15i1.171

Abstract

This study was aimed to demonstrate the effect of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the local government expenditure, and also demonstrate empirically whether the effect of the DAU and DAK to the local government expenditure are larger than the effect of PAD to the local government expenditure in the district/city of South Kalimantan Province in 2009-2013 period. Data analysis method used in this research is descriptive statistical analysis and multiple linear regression analysis using the SPSS (Statistics Product and Service Solutions) version 17. Before performing data analysis, first tested the classical assumption of normality test, multicollinearity, autocorrelation, and heteroscedasticity test. The results showed that: (1) the PAD does not affect the local government expenditure, (2) the DAU affect the local government expenditure, (3) the DAK affect the local government expenditure, and (4) the coefficient of the DAU and the DAK is greater than the value of the coefficient of PAD, and both significantly influence the local government expenditure. This indicates that there has been a flypaper effect on local government expenditure in the districts / cities at South Kalimantan Province in 2009-2013 periods.
Co-Authors Aina, Hasnun Nida Qurrotul Amiruddin Amiruddin Arifuddin Arifuddin Asrid Juniar Christin Natalia Meiditasari Darmawati Darmawati Doni Stiadi Dwianto Mukhtar Latiif Enny Hardi Ericha Fadilla Fatimah FATIMAH FATIMAH Haryanto Haryanto Hudaya, Muhammad ISNAWATI Kadir Kadir Kadir Kraugusteeliana Kraugusteeliana Lili Safrida Mediaty Mekar Meilisa Amalia Mellani Yuliastina Muhammad Hudaya Muhammad Yasin Napu, Fithriah Nasruddin Khalil Harahap Norlena Nur Astri Sari Nur Auliah Rahmini Puteri, Ananda Rahma Yuliani Rano Wijaya Rawintan Endas Binti Saprudin Saprudin Saprudin Sarwani Silva, Silva Susilowati , Pusvita Indria Mei Sustinah Limarjani Syaiful Hifni Wahyudin Nor Wahyudin Nur Wia Rizqi Amalia YUSNITA YUSNITA