Flypaper Effects pada Dana Perimbangan, Pendapatan Asli Daerah, dan Sisa Lebih Perhitungan Anggaran terhadap Belanja Daerah pada Kabupaten/Kota pemerintah Provinsi Sumatera Utara

Abstract

This research aims to show Flypaper Effect on Balance Fund, Local Own Revenue, and Remaining Budget Surplus on Local Expenditure at the Districs/Cities in Government of North Sumatera Province. This research uses Multiple Linear Regression analysis model. The population of this study were 33 districts/cities in North Sumatera Province. The samples used in this study were 30 regencies/cities in North Sumatra Province. This research data is secondary data obtained from the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data in this research are processed with the SPSS application. The research results showed that Balance Fund, Local Own Revenues, and Remaining Budget Surplus have a simultaneous effect on Local Expenditures. The partial test of General Allocation Funds, Specific Allocation Funds have a positive significant effect on Local Expenditures. Remaining Budget Surplus has a negative significant effect on Local Expenditures. Meanwhile, Revenue Sharing Funds, Local Own Revenues have no significant effect on Local Expenditures. This indicates the occurrence of flypaper on the financial management of local government in Indonesia during the period of 2014-2019