Analisis Flypaper Effect Pada Pemerintah Daerah Di Provinsi Papua
DOI:
https://doi.org/10.56076/jkesp.v3i1.2074Abstract
The purpose of this research is to analyze the effect of General Allocation Fund Transfer (DAU) and Local Income (PAD) to local government expenditure (BD) in Papua Province. To determine and analyze how flypaper effect happen to the local government expenditure in Papua Province. This research using panel data in the 26 (twenty six) out of 29 local government in Papua Province in the year of 2010-2013 period. The data gathered from the Regency Expenditure Realization Report on the Fund report of local government that already get into final audit from BPK RI and submitted to the DJPK Ministry of Finance of The Republic of Indonesia and Papua in Figures that published by Central Bureau Of Statistics. This research results show that PAD and DAU at the same time positively affect the local government expenditure (BD) in Papua Province; but only DAU coefficient affects significantly and having a positive relation to the regency expenditure, while PAD statisticaly not significant to the local government expenditure in Papua Province. Coefficient value of DAU is higher than the PAD even though only the DAU is signifficant, this thing shows flypaper effect has detected happen on the local government expenditure in Papua Province.
Keywords: Flypaper Effect, General Allocation Fund, DAU, PAD.
Downloads
References
Abdullah, Sukriy dan Halim, Abdul. 2003. “Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Pemerintah Daerah Studi Kasus Kabupaten/Kota di Jawa dan Baliâ€. Simposium Nasional Akuntansi VI, Yogyakarta, Hal 1140-1159.
Choi, Luibson, & Madrian. Mental Accounting in Portofolio Choice: Evidence From a Flypaper Effect. American Economic Review. 2009.
Dahlberg M, Mork, Rattso, & Agren. Local Taxes and Spending: Estimating the Flypaper Effect Using a Discontinous Grants Rule. 2007.
Deller S, Maher, Lledo. Winconsin Local Government, State Shared Revenues And The Illusive Flypaper Effect. Staff Paper No. 451. 2002.
Ekonomi Pembangunan Vol. 9 No. 1, Juni 2004. Hal : 47-63. Hirshleifer, Jack. 1985. Teori Harga dan Penerapannya. Terjemahan Kusnedi. Erlangga, Jakarta.
Gorodnichenko, Yuriy. Effects of Intergovernmental Aid on Fiscal Behavior of Local Governments: The Case of Ukraine. Thesis. The National University of Kyiv-Mohyla Academy. 2001.
Grossman J. Phillip. The Impact of Federal and State Grants on Local Government Spending: A Test of The Fiscal Illusion Hypothesis. Discussion Paper. 1988.
Greene, H. William. 1997. Econometric Analysis, Third Edition. New Jersey: Prentice Hall. Gujarati, Damodar. 2003. Basic Econometric. The McGrow Hill Companies Inc. New York.
Guritno Mangkoesoebroto,. 1994. Ekonomi Publik. Yogyakarta: BPFE. Haryo Kuncoro, 2004. “Pengaruh Transfer Antar Pemerintah Pada Kinerja Fiskal Pemerintah Daerah Kota dan Kabupaten di Indonesiaâ€, Jurnal
Halim, Abdul. 2001. Bunga Rampai: Manajemen Keuangan Daerah. Edisi Pertama. UPP AMP YKPN. Yogyakarta.
http://www.djpk.depkeu.go.id/datadjpk/47/
Hines R. James, & Thaler H. Richard. Anomalies: The Flypaper Effect. The Journal of Economic Perspectives, Vol. 9, No. 4. J Stor. 1995.
Inman P. Robert. The Flypaper Effect. NBer Working Paper. 2008.
Irham Iskandar. 2012. “Flypaper Effect Pada Unconditional Grantâ€. Jurnal Ekonomi Pembangunan Volume 12, Nomor 1, Juni 2012, hal. 113- 131.
Kuncoro, Haryo. Fenomena Flypaper Effect Pada Kinerja Keuangan Pemerintah Daerah Kota dan Kabupaten Di Indonesia. Simposium Nasional Akuntansi 10. 2007. Makassar.
Kusumadewi A. Diah, & Rahman. Flypaper Effect Pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah Pada Kabupaten/ Kota di Indonesia. JAAI Vol. 11, No. 1, 67-80. 2007.
Maimunah, Mutiara. Flypaper Effect Pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah Pada Kabupaten/ Kota di Pulau Sumatra. Simposium Nasional Akuntansi 9. 2006. Padang.
Prakosa B. Kesit. Analisis Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Prediksi Belanja Daerah (Studi Empirik di Wilayah Provinsi Jawa Tengah dan DIY). JAAI Vol. 8, No. 2. 2004.
Rosen. 1999. “ The “Flypaper†Effect is not An Anomalyâ€. Yale University and University at California. Cowless Foundation Paper No.1113.
Tresch, Richard. 2002. “ Finance Public Anormative Theoryâ€. Department of Economic , Boston College Chestnut Hill, Massachusetts.
Turnbull, G.K. 1998. “ The Overspending and Flypaper Effect of Fiscal Illusion: theory and Empirical Evidenceâ€, Journal of Urban Economics, 44(1), Juli: 1-26.
Walidi. 2009. Pengaruh Dana Alokasi Umum Terhadap Pendapatan Perkapita, Belanja Modal Sebagai V ariabel Intervening, T esis (tidak dipublikasikan). Medan. Pascasarjana Universitas Sumatera Utara. 2009.
__________. Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
Sarundajang, S.H. Arus Balik Kekuasaan Pusat ke Daerah. Ed 3. Kata Hasta Pustaka. 2011. Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Jurnal Kajian Ekonomi dan Studi Pembangunan
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
