Deteksi Ilusi Fiskal: Flypaper Effect dan Ilusi Utang pada Belanja Daerah serta Pengaruhnya terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota di Sulawesi

Yoduke, Ryfal (2018) Deteksi Ilusi Fiskal: Flypaper Effect dan Ilusi Utang pada Belanja Daerah serta Pengaruhnya terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota di Sulawesi. Jurnal thesis, STIE YKPN.

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Abstract

This research is done in districts/cities that exist in Sulawesi Island. Year of data selection is fiscal year 2016. Population in this research counted 81 regency/city that exist in Sulawesi Island. The selected sample is 78 samples based on the criteria of completeness of data and information in the combined balance sheet of the Ministry of Finance. The purpose of this study is to examine the local government budget policy fiscal illusion of the form of flypaper effect and the illusion of debt in regional expenditure as well as its effect on economic growth. The results of the study found: (1) There was a fiscal illusion of the form of flypaper effect determined based on the ratio of contribution of PAD and DAU in regional expenditure; (2) There is a debt illusion, which is determined based on the ratio of PAD contribution and regional debt to regional expenditure; (3) Expenditures that occurred flypaper effect and debt illusion have a significant positive effect on economic growth. Contribution of PAD is 1,184 and DAU is 8,883 in regional expenditure. The debt contribution of 2,247 is greater than PAD to regional expenditure. The influence of regional spending that occurred flypaper effect and debt illusion of 2.085 to the economic growth of regencies/cities in Sulawesi Island.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Yod d 370/2018
Uncontrolled Keywords: fiscal illusion flypaper effect and illusion of debt, PAD, DAU, debt, regional expenditure, economic growth
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 03:51
Last Modified: 05 Jul 2019 03:51
URI: http://repository.stieykpn.ac.id/id/eprint/229

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