FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN / KOTA HASIL PEMEKARAN DI PULAU SUMATERA

Abstract

This study aimed to examine the effect ofthe General Allocation Fund (GAF) and Original Regional Revenue (ORR) on the expenditure district /cityin Sumatra. The samples in this study were 64 District / City expansion on the island of Sumatra in the period 2008-2011. The data used in this study is the budget revenue and expenditure from the Directorate General of Fiscal Balance website. Data were analyzed using SPSS (Statistical Package for Social Science).The results showed that partially, GAF or ORR significant effect on local expenditure. The results of hypothesis testing showed that GAF has no greater effect than the ORR on the expenditure area and therefore is no flypaper effect, this study give the practical and theoretical contributions.

Keyword : General Allocation Fund (GAF), Original Regional Revenue (ORR), expenditure district, Flypaper Effect, Local Government