Sidiq, Muhammad and Lindrianasari, Lindrianasari and Dharma, Fitra and marselina, marselina (2019) Analisis Flypaper Effect Berdasarkan indeks Kemampuan Keuangan (IKKJ) pada Kabupaten dan Kota Se-Indonesia. Discussion Paper. Graha Ilmu.

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Fiscal decentralization is one of the implementation of autonomy policies that provides opportaities for regions to manage and develop their own regional potential to the fullest. This policy has an impact on the need for substantial funds as a pillar towards the independence of local governments. The source of funds in question comes from Regional Original Income (PAD), Central Government Transfers and other legitimate income. One of the central government transfer funds is the General Allocation Fund (DAU) which is unconditional grant. This study aims to assess which sources of funding sources (PAD and DAU) are more influential on regional expenditure (whether or not there is an effect flypaper) as measured by the Financial Ability Idex (IKK), IKK is measured using the 2003 Bappenas model, and to view flypaper effects using a panel data multiple regression model. The samples analyzed were 2,405 (districts/cities throughout Indonesia) in the period 2010- 2014. The results of the research are obtained, the districts/cities that have high IKK are 153; districts/cities that have moderate IKK are 151; and districts/cities that have a low IKK are 147. The regression test results show that DAU and PAD have a significant positive effect on regional expenditure. The effect of DAU is greater than PAD in regions teith high, media and low IKK. These findings indicate that flypaper e feet occurs in all districts /cities in Indonesia.

Item Type: Monograph (Discussion Paper)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DR Fitra dharma
Date Deposited: 28 May 2020 07:19
Last Modified: 28 May 2020 07:19

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