FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN PERIODE 2016-2020

This study aims to determine the Influence of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Regional Expenditures either partially or simultaneously and to analyze the phenomenon of the flypaper effect in districts/cities in South Sumatra in 2016-2020. This type of research was quantitative research. The population in this study were 17 districts/cities in South Sumatra for five years through www.djpk.kemekeu.go.id. The data used in this research was secondary data. The data analysis technique used in this research was multiple linear regression test. The results of this study indicate that partially, Regional Original Revenue (PAD) had a significant positive influence on regional spending. Partially, the General Allocation Fund (DAU) had a significant positive influence on regional spending.

The Special Allocation Fund (DAK) had a significant positive influence on Regional Expenditures. Meanwhile, simultaneously Regional Original Revenue, General Allocation Fund, and Special Allocation Fund had a positive and significant influence on Regional Expenditure. The value of the coefficient of determination seen from the Adjusted R Square value was 0.790, which meant that the variation of changes in the dependent variable could be explained by the independent variable by 79% and the remaining 21% was explained by other variables. The results of the flypaper effect analysis were that there was a flypaper effect phenomenon on Regional Expenditures with evidence that the regression coefficient value of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) was greater than the regression coefficient value of Regional Original Income (PAD).

Keywords: Regional Original Income, General Allocation Fund, Special Allocation Fund, Regional Expenditure, Flypaper Effect.