ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF ORIGINAL REGIONAL INCOME AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES
(Study on Regencies and Municipalities in Central Java from 2017-2020)

ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF ORIGINAL REGIONAL INCOME AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES
(Study on Regencies and Municipalities in Central Java from 2017-2020)

Flypaper Effect, Original Regional Income, Fiscal Balance Transfer, Regional Expenditures

This study aims to analyze the flypaper effect in testing the effect of Original Regional Income and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Original Regional Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Original Regional Income (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020.

Anis Rohmi Fitriana1, Maya Widyana Dewi2, Wikan Budi Utami3

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024

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