Flypaper Effect pada Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah Provinsi Sumatera Utara

Abstract

This research aims to examine the influence of General Allocation Funds and Regional Original Income on the Regional Expenditure Flypaper Effect. This research was carried out by analyzing the Regional Government Budget Realization Report in North Sumatra Province for 2012-2021. Data obtained from the North Sumatra Central Statistics Agency (BPS) was then broken down into quarterly data using interpolation techniques. The data analysis technique uses the Multiple Linear Regression Analysis method. The results of this research show that partially and simultaneously, the General Allocation Fund and Original Regional Income have a positive and significant effect on Regional Expenditures. Based on the calculation results, the regression coefficient value for the DAU variable = 3.002895 and the regression coefficient value for the PAD variable = 0.856905, so the DAU coefficient > PAD coefficient. This shows that the Flypaper Effect phenomenon occurred in Regional Expenditures in North Sumatra Province in the 2012-2021 fiscal year.