Novella, Ary (2021) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH SERTA ANALISIS FLYPAPER EFFECT PADA PEMERINTAH KABUPATEN / KOTA DI JAWA TENGAH TAHUN 2016-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah serta Analisis Flypaper Effect pada Kabupaten/Kota di Jawa Tengah tahun 2016 – 2018. Penelitian ini menggunakan jenis penelitian asosiatif kausal dengan teknik kuantitatif dan mengolah data dengan menggunakan program software eviews 9. Populasi dari penelitian ini adalah seluruh pemerintahan sebanyak 35 kabupaten/kota di Jawa Tengah pada tahun 2016 sampai dengan tahun 2018. Penetuan sampel menggunakan teknik pengambilan sampel dengan sampling jenuh, yang dimana semua populasi digunakan sebagai sampel, data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi berupa buku, jurnal, dan website. Metode analisis data berupa analisis statistik deskriptif, regresi data panel dengan pemilihan model penelitian yaitu fixed effect model dan uji asumsi klasik serta uji hipotesis dengan uji t dan uji koefisien determinasi berganda. Hasil dari penelitian membuktikan bahwa (1) Pendapatan Asli Daerah berpengaruh terhadap Belanja Daerah, (2) Dana Alokasi Umum tidak berpengaruh terhadap Belanja Daerah, (3) Dana Alokasi Khusus berpengaruh terhadap Belanja Daerah, (4) Dana Bagi Hasil berpengaruh terhadap Belanja Daerah, (5) Tidak terjadi fenomena Flypaper Effect pada Kabupaten/Kota di Jawa Tengah. Kata kunci : Flypaper Effect, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Belanja Daerah. This study aims to see whether the effect of Regional Original Income and Balancing Funds on Regional Expenditures and Flypaper Effect Analysis in Districts / Cities in Central Java in 2016 - 2018. This research uses a type of causal associative research with quantitative techniques and processes data using the eviews 9 software program. The population of this study is all 35 regencies / cities in Central Java from 2016 to 2018. The sample was determined using the sampling technique with saturated sampling, where all the population is used as a sample, the data used in this study are secondary data. The data collection technique uses the documentation method in the form of books, journals, and websites. The data analysis method is descriptive statistical analysis, panel data regression with the selection of the research model, namely the fixed effect model and classical assumption test and hypothesis testing using the t test and multiple determination coefficient test. The results of the study prove that (1) Local Own Revenue has an effect on Regional Expenditure, (2) General Allocation Fund has no effect on Regional Expenditure, (3) Special Allocation Fund has an effect on Regional Expenditure, (4) Revenue Sharing has an effect on Regional Expenditure, (5) There is no Flypaper Effect phenomenon in regencies / cities in Central Java Keywords: Flypaper Effect, Local Own Income, General Allocation Fund, Special Allocation Fund and Production Sharing Fund, Regional Expenditure
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ary Novella | ||||||||
| Date Deposited: | 06 Jul 2021 03:56 | ||||||||
| Last Modified: | 06 Jul 2021 03:56 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4379 |
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