FLYPAPER EFFECT DALAM MEKANISME DANA PERIMBANGAN KEUANGAN PUSAT DAN DAERAH DI INDONESIA, SUATU KENISCAYAAN

HANDOKO, SATRIYO PRIYO (2015) FLYPAPER EFFECT DALAM MEKANISME DANA PERIMBANGAN KEUANGAN PUSAT DAN DAERAH DI INDONESIA, SUATU KENISCAYAAN. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    Regional autonomy reforms that began in Indonesia in 1998, has brought many changes to the state system. These include the country's financial system, in which there is a central and local financial balance fund mechanism. This study aimed to analyze whether or not the flypaper effect phenomena in the system of financial balance between central and local governments in Indonesia, as well as to analyze the causes of the presence or absence flypaper effect phenomenon occurred in the system of financial balance between central and local governments in Indonesia, during the period 2010-2013. In the study, using linear regression modeling OLS (Ordinary Least Square), the dependent variable is the Belanja Daerah and independent variables consist of the General Allocation Fund (Dana Alokasi Umum /DAU), Fiscal Capacity (Kapasitas Fiskal/KF), Revenue Financing (Penerimaan Pembiayaan/PnP) and Expenditure Financing (Pengeluaran Pembiayaan/PgP). The data used in the data Kabupaten / Kota throughout Indonesia. The final conclusion is that the flypaper effect phenomenon occurred in 2010, 2011 and 2013. While in 2012 could not be concluded due to the DAU does not enter the model equations as there are symptoms of heteroscedasticity. Furthermore, the cause of the flypaper effect phenomenon concluded that the financial system of the country that regulate the financial balance between the center and the regions that lead to the flypaper effect phenomenon. The occurrence of the flypaper effect phenomenon on the country's financial system in Indonesia is something structured, systematic and not a negative thing, but it is a positive thing. Flypaper effect in the mechanism of financial balance between the central government and local governments in Indonesia is a necessity. Key word: flypaper effect, Anggaran, APBD, Keuangan Negara, DAU, DBH.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HG Finance
    Divisions: Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Minardi Aris
    Date Deposited: 16 Sep 2015 21:52
    Last Modified: 16 Sep 2015 21:52
    URI: https://eprints.uns.ac.id/id/eprint/19134

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