FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI INDONESIA
Abstract: The most important
objective of decentralization by any means is to empower the regions and
therefore the development would spread throughout the nation. However, some
researches indicate that although decentralization has been implemented in
Indonesia for almost a decade, the regions still strongly depend on the central
government financially. This research examine the fly paper effect as one of
the indicators of the success of decentralization. By examining all regions in
Indonesia, the research try to find out (1) whether the General Allocation Fund
and Regionally Original Income influence the regions’ spending; (2) between the
General Allocation Fund and the Regionally Original Income, which one has more
influence on the regions’ spending; (3) whether there has been a fly paper
effect or not; and (4) whether the fly paper effect happened in the regions
which have a high Regionally Original Income or in the other way. The important
findings of this research indicate that all regions although have high
Regionally Original Income, experienced the flypaper effect. Again, this result
support the indication that the decentralization has not been successfully
implemented in Indonesia.
Keywords: DAU, PAD, fly paper
effect, otonomi daerah
Penulis: Diah Ayu Kusumadewi,
Arif Rahman
Kode Jurnal: jpakuntansidd070003
