ASIMETRI PADA FLYPAPER EFFECT : RESPON BELANJA DAERAH TERHADAP PERUBAHAN DANA ALOKASI UMUM (DAU) KABUPATEN/KOTA DI PROVINSI DIY TAHUN 2011-2021

Hapsari, Putri Amalia (2023) ASIMETRI PADA FLYPAPER EFFECT : RESPON BELANJA DAERAH TERHADAP PERUBAHAN DANA ALOKASI UMUM (DAU) KABUPATEN/KOTA DI PROVINSI DIY TAHUN 2011-2021. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

xiii
INTISARI
Penelitian ini bertujuan untuk membuktikan terjadinya asimetri flypaper effect pada
pengelolaan keuangan daerah di Provinsi DIY. Flypaper Effect terjadi jika belanja
daerah lebih responsif terhadap Dana Alokasi Umum (DAU) dibanding dengan
Pendapatan Asli Daerah (PAD). Penelitian ini menggunakan data sekunder yang
diperoleh dari laporan realisasi APBD pemerintahan kabupaten/kota di Provinsi
DIY tahun 2011-2021. Penelitian ini menggunakan metode analisis regresi data
panel dengan diestimasi menggunakan Common Effect Model (CEM). Hasil
penelitian telah membuktikan terjadinya asimetri flypaper effect bentuk fiscal
restraints, dimana penurunan DAU menyebabkan penurunan pada belanja daerah
yang lebih besar. Pemerintah daerah tidak berusaha mengompensasi pengurangan
DAU tersebut dengan cara meningkatkan pendapatannya melalui sumber-sumber
pendapatan daerah.
Kata kunci: Asimetri, Flypaper Effect, DAU, PAD, Belanja Daerah
xiv
ABSTRACT
The purpose of this study is to demonstrate the presence of an asymmetric flypaper
effect in the management of regional finances in the DIY Province. The Flypaper
Effect occurs when local spending is more responsive to the General Allocation
Fund (DAU) than to Regional Original Revenue (PAD). This research uses
secondary data collected from the realization report of the Regional Budget
(APBD) of the regencies/cities government in DIY Province from 2011 to 2021.
Panel data regression analysis method is applied in the study, with estimation using
the Common Effect Model (CEM). The results indicate the occurrence of the
flypaper effect in the form of fiscal restraints, wherein a decrease in DAU leads to
a greater reduction in regional expenditure. The regional government does not
attempt to compensate for the reduction in DAU by increasing revenue from other
sources within the region.
Keywords: Asimetri, Flypaper Effect, DAU, PAD, Belanja Daerah

Item Type: Thesis (Other)
Uncontrolled Keywords: Asimetri, Flypaper Effect, DAU, PAD, Belanja Daerah
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 07 Jul 2023 01:45
Last Modified: 07 Jul 2023 01:45
URI: http://eprints.upnyk.ac.id/id/eprint/36338

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