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DAFTAR PUSTAKA

Abdullah, S., dan Abdul Halim. 2003. Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Pemerintah Daerah Studi Kasus kabupaten/Kota di Jawa dan Bali. Simposium Nasional Akuntansi VI, Yogyakarta, Hal. 1140-1159.

Barnett, R., Richard,. 1991. Does the Flypaper Model Stick? A Test of the Relative Performance of the Flypaper and Conventional Models of Local Government Budgetary Behaviour, Public Choice, Vol. 69, No. 2, page 1-18.

Bud, F., and Lisa, K. 2010. Mental accounting in Financial Report and Voluntary Disclosure. http://ssrn.com/abstract=1717078/ (diakses tanggal 19 September 2013).

Brojonegoro, Bambang dan Jorge Martinez Vazquez. 2002. An Analysis of Indonesia’s transfer system: Recent Performance and Future Prospects. Working Paper 02-13, May. Andrew Young School of Policy Studies, Georgia State University.

Bruno, H. and V.D. Frank. 1998. Mental accounting in Local Public Sector Budgeting : An Empirical Analysis For The Flemish Municipalities, Eastern Economic Journal, 24, No.4, 381-394.

Chatterjee, S., T.B. Heath., and Min, J. 2009. The Susceptibility of Mental accounting Principle of Evaluation Mode Effects, Journal of Behavioral Decision Making, 22: 120 – 137.

Deller, C. Steven and Craig, S. Maher,. 2005. Categorical Municipal Expenditures with a Focus on the Flypaper Effect, Public Budgeting & Finance, Vol. 5, No.3, page 73-90.

Gamkhar, Shama and Oates, Wallece. 1996. “Asymmetries in the Response to Increase and Decrease in Intergovernmental Grants: Some Empirical Finding”, National Tax Journal, Vol. XLIX, No.4, page 501-512.

Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS, Cetakan Keempat, Badan Penerbit Universitas Diponegoro, Semarang.

Greene, W. 1993. Econometric Analysis, 2nd edition. New York: Macmillan.

Henderson, P., & Peterson, P. 1992. Mental accounting and categorization. Organizational Behavior and Human Decision Processes, 51, 92-117.

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Hoch, S. J., & G. F. Loewenstein. 1991. Time-inconsistent preferences and consumer self-control. Journal of Consumer Research, 17, 492-507.

Ishikawa, T. and Ueda,K,. 1984. The bonus payment system and Japanese personal savings, In M. Aoki (Ed.) The Economic Analysis of the Japanese Firm, Amsterdam: North Holland.

Iskandar, Irham. 2012. Flypaper Effect Pada Unconditional Grant.

Karlsson, N.(1988). Mental accounting and Self Control, Göteborg Psychological Reports, 28, No. 2. Sweden: Göteborg University, Department of Psychology.

Kahneman, D., and A. Tversky,. 1979. Prospect theory: An analysis of decision under risk. Econometrica. 47 (March): 263-291.

Kahneman, D. & A. Tversky,. 1984. Choices, values, and frames. American Psychologist, 39, 341-350.

Kuncoro, Haryo. 2007. Fenomena Flypaper Effect pada Kinerja Keuangan Pemerintah Daerah Kota dan kabupaten di Indonesia. Simposium Nasional Akuntansi X, UNHAS Makasar, 26-28 Juli 2007.

Lim, S. S., 2006. Do Investors Integrate Losses and Segregate Gains? Mental Accounting and Investor Trading Decisions. Journal of Business, 79, No. 5, 2539-2573

Mello Jr., L.R.D. dan M. Barenstrein,. 2001. Fiscal Decentralization and Governance: A Cross Country Analysis. IMF, Washington, DC.

Mulyana, Budi, Subkhan dan Kuwat slamet. 2006. Keuangan Daerah Perspektif Desentralisasi Fiskal dan Pengelolaan APDB di Indonesia. Jakarta: Lembaga Pengkajian Keuangan Publik dan Akuntansi Pemerintah (LPKPAP).

Oates, W.E., 1994, “Federalism and Government Finance”, dalam J. Quigley dan E. Smolensky, (Ed.), Modern Public Finance, Harvard University Press, Cambridge, MA: 126-51.

Odean, T,. 1998. Are investors reluctant to realize their losses. Journal of Finance, October:1775-1798.

Prakosa, Kesit Bambang. 2004. Analisa Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Prediksi Belanja Daerah (Studi Empirik di Propinsi Jawa Tengah dan DIY). JAAI Vol. 8 No. 2, Hal. 101-118.

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Republik Indonesia. 2009. Undang-undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

Sekaran, Uman. 2002. Research Method for Business : A skill Building Approach, 7th Edition, New York: John Wiley and Sons.

Shefrin, H. M., & R. H. Thaler. 1988. The behavioral life-cycle hypothesis. Economic Inquiry, 26, 609-643.

Slamet, Budiman. 2013. Evaluasi Kesiapan Pemerintah Daerah Dalam mengelola PBB-P2.

Stine, W. F. (1994), “Is Local Government Revenue Response to Federal Aid Symmetrical? Evidence from Pennsylvania Country Govern ment in an Era of Retrenchment”, National Tax Journal, Vol. 57, No. 4, page 799-816.

Supramono & Damayanti, Theresia Woro. 2011. Realitas Mental accounting: Studi Pada Perlakuan Pendapatan Ekstra Guru.

Susilo, Gideon Tri Budi dan Priyo Hari Adi. 2007. Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah Sebelum dan Sesudah Otonomi Daerah (Studi Empiris di Propinsi Jawa Tengah). Surabaya: Konferensi Penelitian Akuntansi dan Keuangan Sektor Publik Pertama.

Soman, D. and Chema, A,. 2002. The Effect of Credit on Spending Decisions: The Role of the Credit Limit and Credibility, Marketing Science, 21,No.1, 32-53

Thaler, R. H,. 1990. Saving, fungibility and mental accounts, Journal of Economic Perspectives, 4, 193-205.

Thaler, R. H,. 2008. Mental accounting and consumer choice. Marketing Science, 27,No.1, 15-25.

Thaler, R. H,. 1980. Toward a positive theory of consumer choice. Journal of Economic Behavior and Organization, 1, 39-60.

Thaler, R. H,. 1985, Mental accounting and consumer choice. Marketing Science, 4,199-214.

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