FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH (STUDI PADA KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2018-20220)

This study aims to see the effect of Regional Original Revenue from General Allocation Funds and Special Allocation Funds on Regional Expenditures and to analyze the phenomenon of the flypaper effect in Regencies/Cities in East Java. This study has a population of regencies/cities in East Java which includes 29 regencies and 9 cities. This study uses saturated sampling. The data used is secondary data obtained from the website www.djpk.kemenkeu.go.id. The method used in this study is multiple regression with the help of SPSS 16 for Windows. The results of this study indicate that partially or simultaneously the variables of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) have a positive and significant effect on regional spending. And there has been a Flypaper Effect in districts/cities in East Java Province from 2018 to 2020.