Analisis Flypaper Effect: Pengaruh PAD dan DAU Terhadap Belanja Daerah Sumatera Selatan

Abstract

ABSTRACT   Examining the impact of Regional Original Revenue (PAD) and General Allocation Funds (DAU) on regional expenditure posture, as well as analyzing the existence of the Flypaper Effect phenomenon within regency and city governments in South Sumatra Province, is the primary focus of this study. A quantitative approach was deployed, utilizing secondary data sourced from the official website of the Audit Board of the Republic of Indonesia (BPK RI). All 17 regencies and cities in South Sumatra were selected as the population, yielding a total of 85 observation units through a total sampling technique. Parameter estimation and hypothesis testing were processed using the panel data regression method via EViews 13 software. The empirical findings confirm that both PAD and DAU partially contribute significantly to the regional expenditure posture. Simultaneously, both funding sources are also proven to have a significant positive contribution. Furthermore, through a comparison of the regression coefficients, this study successfully demonstrates that the Flypaper Effect phenomenon is visibly confirmed within the financial management of regency and city governments across South Sumatra.   Keywords: General Allocation Fund, Local Own-Source Revenue, Local Government Expenditures, Flypaper Effect.     ABSTRAK   Menguji dampak Pendapatan Asli Daerah (PAD) serta Dana Alokasi Umum (DAU) dalam memengaruhi postur Belanja Daerah, serta menganalisis keberadaan fenomena Flypaper Effect pada lingkup Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan adalah topik utama yang dibahas dalam kajian ini. Pendekatan kuantitatif digunakan dalam studi ini dan memanfaatkan data sekunder yang bersumber dari laman yang terstandardisasi BPK RI (www.bpk.go.id). Seluruh kabupaten/kota di Sumatera Selatan yang berjumlah 17 wilayah dijadikan sebagai populasi, dengan total 85 unit observasi melalui teknik sampling jenuh. Estimasi parameter dan pengujian hipotesis diolah menggunakan metode regresi data panel dari aplikasi EViews 13. Temuan empiris mengonfirmasi bahwa baik PAD maupun DAU secara parsial memberikan kontribusi secara signifikan terhadap postur Belanja Daerah. Melalui simultan, kedua sumber pendanaan juga terbukti berkontribusi positif signifikan. Lebih lanjut, melalui komparasi nilai koefisien regresi, kajian ini berhasil membuktikan gejala Flypaper Effect terkonfirmasi nyata pada tata kelola finansial Pemerintah Kabupaten/Kota se-Sumatera Selatan.   Kata kunci: : Dana Alokasi Umum, Pendapatan Asli Daerah, Belanja Daerah, Flypaper Effect