Flypaper Effect pada Kinerja Keuangan Kabupaten/Kota di Provinsi Jambi

SUMMARY

Abstrak Penelitian ini bertujuan untuk menganalisis fenomena flypaper effect pada kinerja keuangan kabupaten/kota di Provinsi Jambi. Untuk tujuan tersebut dikembangkan dua model regresi data panel yang memperlihatkan keterkaitan antara perilaku belanja pemerintah daerah dengan penerimaan daerah. Hasil penelitian menemukan bahwa: 1) Dana bagi hasil (DBH), dana alokasi (DA), lag belanja operasional (Boit_1) dan dummy otonomi (DO) berpengaruh secara signifikan terhadap belanja operasional kabupaten/kota di Provinsi Jambi. Dimana hasil menunjukkan pengaruh DA terhadap belanja operasional lebih besar dibandingkan dari DBH terhadap belanja operasional, yang artinya terjadi flypaper effect pada kabupaten/kota di Provinsi Jambi; 2) Dana bagi hasil (DBH), dana alokasi (DA), pendapatan perkapita (Y) dan dummy otonomi (DO) berpengaruh secara signifikan terhadap belanja modal kabupaten/kota di Provinsi Jambi. Dimana hasil menunjukkan pengaruh DA terhadap belanja modal lebih kecil dibandingkan dari DBH terhadap belanja modal, yang artinya terjadi flypaper effect pada kabupaten/kota di Provinsi Jambi dimana DA cenderung digunakan untuk membiayai belanja operasional. Kata kunci : Dana Perimbangan, Belanja Modal, Belanja Operasional.     Abstract This study aims to analyze the phenomenon of flypaper on the financial performance of the district / city in the province of Jambi. For this purpose developed two panel data regression model showing the relationship between the behavior of local government expenditure by the regional income. The research found that: 1) Revenue-sharing (DBH), allocation funds (DA), lag operational expenditure (Boit_1) and dummy autonomy (DO) significantly affect the operational expenditure district / city in the province of Jambi. The effect of DA on operating expenditure is greater than from DBH to operational expenditure, which means there flypaper in the district / city in the province of Jambi; 2) Revenue-sharing (DBH), funds allocation (DA), per capita income (Y) and dummy autonomy (DO) significantly affect capital expenditures district/city in the Province of Jambi. The effect of DA on capital expenditure is smaller than from DBH to capital expenditures, which means there flypaper in the district / city in the Province of Jambi where DA tends to be used to finance operating expenditure.. Keywords: fund balance, capital expenditure, operational expenditure