ii FLYPAPER EFFECT PADA DANA ALOKASI UMUM, DANA BAGI HASIL, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH
TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI SUMATERA UTARA
ABSTRAK
Tujuan penelitian ini adalah menganalisis pengaruh dana alokasi umu, dan bagi hasil, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah kabupaten/kota di provinsi sumatera utara secara simultan dan parsial serta menganalisis apakah terjadi flypaper effect pada dana alokasi umum, dana bagi hasil, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah kabupaten/kota di provinsi sumatera utara. Penelitian ini merupakan penelitian sebab akibat. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di provinsi sumatera utara yang berjumlah 33 kabupaten/kota yang terdiri dari 8 kota. Model analisis yang digunakan adalah regresi linear berganda. Data yang digunakan adalah data sekunder, berupa data relisasi dana alokasi umum, relisasi dana bagi hasil, realisasi dana alokasi khusus, realisasi pendapatan asli daerah, dan realisasi belanja daerah tahun anggaran 2010-2014 yang bersumber dari dokumentasi laporan badan pusat statistik provinsi sumatera utara.
Hasil pengujian hipotesis menunjukkan dana alokasi umum, dana bagi hasil, dana alokasi khusus, dan pendapatan asli daerah secara simultan berpengaruh terhadap belanja daerah kabupaten/kota di provinsi sumatera utara. Dana alokasi umum, dana bagi hasil, dana alokasi khusus, dan pendapatan asli daerah berpengaruh secara parsial terhadap terhadap belanja daerah kabupaten/kota di provinsi sumatera utara. Terjadi Flypaper Effect pada dana alokasi umum, dana bagi hasil, dana alokasi khusus terhadap belanja daerah.
Kata Kunci : flypaper Effect, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapata Asli Daerah, dan Belanja Daerah.
iii FLYPAPER EFFECT ON THE GENERAL ALLOCATION FUND, REVENUE-SHARING FUND, SPECIAL ALLOCATION FUND AND LOCAL
REVENUE ON THE EXPENDITURE OF DISTRICT/CITY IN THE PROVINCE OF NORTH SUMATERA
ABSTRACT
The purpose of this study was to analyze the influence of the general allocation fund, revenue-sharing funds, special allocation fund and local revenue on the expenditure of districts/city in the province of North Sumatra simultaneously and partially also analyze whether there flypaper on the general allocation fund, revenue-sharing funds, special allocation funds and local revenue for local government expenditure districts/city in the province of north Sumatra. This research is causal. The population in this study are all districts / cities in North Sumatra province which includes 33 districts / cities that consists of 8 cities. The analysis model used is multiple linear regression. The data used is secondary data, in the form of data realization of general allocation fund, realization revenue-sharing, the realization of special allocation funds, the realization of local revenue and expenditure realization area fiscal year 2010-2014 are sourced from the central statistics agency report documentation
province of North Sumatra.
The results of hypothesis testing showed the general allocation fund, revenue-sharing, special allocation funds, and local revenues simultaneously affect the shopping districts / cities in the province of North Sumatra. The general allocation fund, revenue-sharing, special allocation funds, and local revenue partial effect on the shopping districts / cities in the province of North Sumatra. flypaper of general allocation fund and revenue-sharing fund and special allocation fund occurred to local expenditure
Keywords : Flypaper Effect, General allocation Fund, Revenue-sharing Fund,Special Allocation Fund, Local Revenue, and Regional Expenditure
