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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Pendidikan Terapan Seminar Nasional Hasil Penelitian LP2M UNM Journal of Innovative and Creativity JFAS : Journal of Finance and Accounting Studies JURNAL RUMPUN MANAJEMEN DAN EKONOMI Outline Journal of Community Development
Majiding, Nurul Chalisa
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Journal : Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi

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Flypaper Effect dan Kapasitas Fiskal Daerah: Studi Empiris pada Kabupaten/Kota di Sulawesi Selatan Ramadhani, Magfirah Wahyu; Utami, Sri; Majiding, Nurul Chalisa; Akib, Ambarwati
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.510

Abstract

This study analyzes the influence of the Flypaper Effect on regional expenditure in regencies/cities in South Sulawesi Province, with fiscal capacity as a moderating variable. The Flypaper Effect occurs when regional expenditure is more influenced by transfers from the central government than by Local Revenue (PAD). This research uses secondary data from the Regional Budget (APBD) reports for the years 2021 to 2023 from 24 regencies/cities in South Sulawesi. Using multiple linear regression analysis, the results indicate that central government transfers, particularly the General Allocation Fund (DAU), have a significant impact on regional expenditure, while PAD contributes to a lesser extent. Furthermore, the moderating test results show that fiscal capacity, measured through PAD, does not significantly moderate the relationship between transfer funds and regional expenditure. These findings provide empirical evidence that despite regional fiscal capacity, reliance on central government transfers remains dominant in influencing regional expenditure. This study offers insights for local governments to focus more on increasing PAD to reduce dependence on central transfers and contributes to the development of fiscal decentralization theory
Co-Authors Achmad Ridha Adriansyah Akib, Ambarwati Anang Setiawan Azlan Azhari Dedi Harianto Dwi Utami DWI UTAMI Fadil Muhammad Hasyim, Sitti Hajerah Hidayatullah, Andi Muh Syukur Magfirah Wahyu Ramadhani Nuraisyiah, Nuraisyiah Sahade Sri Utami SRI UTAMI Syahir Fadli