e_Jurnal Ilmiah Riset Akuntansi
Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018

FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) DI MALANG RAYA TAHUN 2011-2017

Junaidi Junaidi (Unknown)
Nur Diana (Unknown)
Afifudin Afifudin (Unknown)



Article Info

Publish Date
20 Aug 2018

Abstract

ABSTRACTThis study aims to find out whether the Flypaper Effect transfer to the GeneralAllocation Fund from the central government and the Regional Original Revenueaffect Regional Expenditures. In this study, there were three populations and thepopulation of this study was the local government in Malang, consisting ofMalang Regency, Malang City, Batu City. Previously Batu City was part ofMalang Regency and became an autonomous city since 2001. So Batu City wasincluded in the sample of this study because Batu City was still listed in the areain Malang Raya. Based on the first hypothesis of the influence of GeneralAllocation Funds and Regional Original Revenues on Regional Expenditures in2011-2017 it can be seen that the amount of DAU and PAD has a positive effecton the amount of Regional Expenditures, meaning that the greater the GeneralAllocation Funds and Original Regional Opinions received by the governmentwill have a large influence the amount of Regional Expenditures.Based on the second hypothesis the influence of General Allocation Funds andRegional Original Revenues on Regional Expenditures partially in 2011-2017can be seen that PAD and DAU Affect Regional Expenditures.Keyword: Regional Original Assets, General Allocation Funds, RegionalExpenditures, Flypaper Effect

Copyrights © 2018






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...