DETERMINASI BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA DAN ANALISIS FLYPAPER EFFECT

Hani Nurhaniasih, . (2026) DETERMINASI BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA DAN ANALISIS FLYPAPER EFFECT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effects of Population, Local Genuine Revenue (PAD), General Allocation Fund (DAU), and Per Capita GRDP on Regional Expenditure, as well as to examine the role of DAU as a moderating variable in the regencies/cities of North Sumatra Province. Utilizing Moderated Regression Analysis (MRA), the results demonstrate that Population has a significant positive effect on Regional Expenditure (t-statistic = 4.7669 > 1.9750, sig. = 0.0000), indicating that demographic quantity determines the provisioning scale of public facilities. Conversely, PAD has a significant negative effect (t-statistic = -3.689, sig. = 0.0003), suggesting that regional expenditure allocations are not yet optimally supported by local revenue capabilities. Meanwhile, both DAU (t-statistic = 0.0779, sig. = 0.9380) and Per Capita GRDP (t-statistic = -1.0792, sig. = 0.2821) are found to have no significant effect on Regional Expenditure, as neither serves as a primary stimulus or benchmark for regional spending policies. Furthermore, the Interaction Variable (PAD×DAU) has a significant positive effect (t-statistic = 3.9036 > 1.9750, sig. = 0.0001), confirming that DAU acts as a moderating variable that strengthens the relationship between PAD and Regional Expenditure, while simultaneously proving the absence of the flypaper effect in North Sumatra Province.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210115064] [Pembimbing: Sugianto] [Penguji 1: Aswin Rivai] [Penguji 2: Khusnul Khatimah]
Uncontrolled Keywords: Regional Expenditure, Population, Local Genuine Revenue (PAD), General Allocation Fund (DAU), Per Capita GRDP, Flypaper Effect.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Pembangunan (S1)
Depositing User: HANI NURHANIASIH
Date Deposited: 28 Aug 2026 13:40
Last Modified: 28 Aug 2026 13:40
URI: http://repository.upnvj.ac.id/id/eprint/51768

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