FLYPAPER EFFECT: SEBELUM DAN SESUDAH PENERAPAN STANDAR AKUNTANSI PEMERINTAH AKRUAL

Subadriyah Subadriyah

Abstract


Abstrak: Flypaper Effect: Sebelum dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual. Penelitian ini memiliki tujuan untuk mengetahui terjadinya flypaper effect pada pemerintah daerah sebelum dan sesudah penerapan Standar Akuntansi Pemerintah berbasis akrual. Metode yang digunakan dalam penelitian ini adalah regresi multipel dan paired sampel t-test. Penelitian ini menunjukkan bahwa fenomena flypaper effect semakin berkurang setelah penerapan Standar Akuntansi Pemerintah. Meskipun demikian penurunnya kecil. Hal ini disebabkan karena belum adanya syarat dan kepastian kebijakan teknis dalam pemberian dana alokasi umum. Oleh karena itu, faktor kelembagaan dan kepastian kebijakan teknis harus dibuat.

 

Abstract: Flypaper Effect: Before and After The Implementation of Accrual Government Accounting Standards. This study aims to determine the occurrence of flypaper effect on local governments before and after the implementation of Accounting Standards Government-based accruals. The method used in this research is multiple regression and paired t-test sample. This study shows that the phenomenon of flypaper effect decreases after the application of the standard. Nevertheless the reduction is small. This happens because there is no requirement and certainty of technical policy in giving general allocation fund. Therefore, institutional factors and technical policy certainty must be made.


Keywords


akuntansi pemerintah; flypaper effect; dana alokasi umum

Full Text:

PDF

References


Allers, M. A., & Vermeulen, W. (2016). Capitalization of Equalizing Grants and The Flypaper Effect. Regional Science and Urban Economics, 58, 115–129. https://doi.org/10.1016/j.regsciurbeco.2016.03.005

Amalia, F. (2015). Analisis Flypaper Effect pada Belanja Daerah Kabupaten dan Kota di Provinsi Banten. Jurnal Organisasi dan Manajemen, 11(1), 15–25.

Amalia, F. (2017). Flypaper Effect of Regional Expenditure and It’s Impact to Regional Inequality in Indonesia. SIGNIFIKAN: Jurnal Ilmu Ekonomi, 6(1), 125–138. https://doi.org/10.15408/sjie.v6i1.3293

Amril, Erfit, & M. Syafri. (2015). Flypaper Effect pada Kinerja Keuangan Kabupaten/Kota di Provinsi Jambi. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2(3), 135–146.

Ayu, I., & Sutha, G. (2015). Pengaruh Pendapatan Asli Daerah, Selisih Lebih Perhitungan Anggaran dan Flypaper Effect pada Perilaku Opportunistik Penyusun Anggaran. Jurnal Buletin Studi Ekonomi, 20(2), 130–137.

Bessho, S., & Ogawa, H. (2015). Fiscal Adjustment in Japanese Municipalities. Journal of Comparative Economics, 43(4), 1053-1058. https://doi.org/10.1016/j.jce.2014.10.007

Ekawarna, S. U. (2017). Analisis Flypaper Effect pada Belanja Daerah (Studi Komparasi Daerah Induk dan Pemekaran kabupaten / kota di Provinsi Jambi). Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 4(3), 167–184.

Fafchamps, M., McKenzie, D., Quinn, S., & Woodruff, C. (2014). Microenterprise Growth and the Flypaper Effect: Evidence from a Randomized Experiment in Ghana. Journal of Development Economics, 106, 211–226. https://doi.org/10.1016/j.jdeveco.2013.09.010

Henke, T. S., & Maher, J. J. (2016). Government Reporting Timeliness and Municipal Credit Market Implications. Journal of Governmental & Nonprofit Accounting, 5(1),1-24. https://doi.org/10.2308/ogna-51601

Grizzle, C. (2011). For Better or for Worse: Reassessing the Impact of Tax and Expenditure Limitations on State Expenditure. Journal of Public Budgeting, Accounting & Financial Management, 23(1), 94-116. https://doi.org/10.1108/JPBAFM-23-01-2011-B004

Iskandar, I. (2012). Flypaper Effect Pada Unconditional Grant. Jurnal Ekonomi Pembangunan, 13(1), 113–131.

Iskandar, I. (2015). Flypaper Effect at the Local Governments: An Empirical Analysis for Aceh Province. Economics Journal of Emerging Markets, 7(1), 24–32. https://doi.org/http://dx.doi.org/10.20885/ejem .vol7.iss1.art3

Killian, L. (2011). The Continuing Problem of Special Districts in American Government. Accounting and the Public Interest, 11(1), 52-67. https://doi.org/10.2308/apin-10076

Mentayani, I., Hayati, N., & Rusmanto. (2012). Flypaper Effect pada Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah pada Kota dan Kabupaten di Provinsi Kalimantan Selatan. Jurnal SPREAD, 2(1), 55–64.

Oktavia, D. (2014). Flypaper Effect: Fenomena Serial Wkatu dan Lintas Kabupaten Kota di Jawa Timur 2003-2013. Jurnal Akuntansi Universitas Jember, 12(2), 1–16.

Pentury, M. A. (2011). Flypaper Effects Anomaly of West papua Capital Public Expenditure. Economic Journal of Emerging Markets, 3(3), 289–107.

Perwitasari, D. (2014). Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba. Jurnal Akuntansi Multiparadigma, 5(3), 432–441.

Pramuka, B. A. (2010). Flypaper Effect pada Pengeluaran Pemerintah Daerah di Jawa. Jurnal Ekonomi Pembangunan, 11(1), 1–12.

Purbarini, E., & Masdjojo, G. N. (2015). Flypaper Effect on Operating Expenditure and Capital Expenditure of the City Government in Indonesia. Jurnal Ekonomi Pembangunan, 16(1), 75–84.

Rahmawati, L. A., & Suryono, B. (2015). Flypaper Effect Dana Alokasi Umum dan Pendapatan Asli Daerah Terhadap Belanja Daerah. Jurnal Ilmu dan Riset Akuntansi, 4(9), 1–20.

Ratmono, D., & Pradopowati, A. (2016). Determinan Fraud Belanja Bantuan Sosial: Studi Empiris pada Pemerintah Daerah. Jurnal Akuntansi Multiparadigma, 7(3), 322-334. http://dx.doi.org/10.18202/jamal.2016.12.7024

Sasana, H. (2010). Flypaper Effect pada Dana Alokasi Umum, Dana Bagi Hasil, dan Pendapatan Asli Daerah Terhadap Belanja Daerah pada Provinsi di Indonesia. Eko-Regional, 5(2), 61–66.

Shi, X. (2012). Does an Intra-household Flypaper Effect Exist? Evidence from the Educational Fee Reduction Reform in Rural China. Journal of Development Economics, 99(2), 459-473. https://doi.org/10.1016/j.jdeveco.2012.05.006

Siddi, P. (2016). Peran Karakteristik Keuangan dan Opini Audit dalam Meningkatkan Kinerja Penyelenggaraan Pemerintahan Daerah. Jurnal Akuntansi Multiparadigma, 7(3), 419-436. http://dx.doi.org/10.18202/jamal.2016.12.7030

Silva, I. D., & Sumarto, S. (2015). How do Educational Transfers Affect Child Labour Supply and Expenditures? Evidence from Indonesia of Impact and Flypaper Effects. Oxford Development Studies, 43(4), 483-507. https://doi.org/10.1080/13600818.2015.1032232

Snow, N. M., & Reck, J. L. (2016). Developing a Government Reporting Taxonomy. Journal of Information Systems, 30(2), 49-81. https://doi.org/10.2308/isys-51373

Suryanto. (2010). Flypaper Effect Theory dalam Implementasi Kebijakan Desentralisasi Fiskal. Jurnal Ekonomi Pembangunan, 11(1), 69–92.

Tresnawati, E. F., & Setiawan, A. R. (2013). Ada Apa Dengan SAP (AADS) Akrual? Jurnal Akuntansi Multiparadigma, 4(2), 198–214.

Vegh, C. A., & Vuletin, G. (2015). Unsticking The Flypaper Effect in an Uncertain World. Journal of Public Economics, 131, 142–155. https://doi.org/10.1016/j.jpubeco.2015.09.001

Verawaty, Jaya, A. K., & Megawati. Determinan Timeliness Penetapan Anggaran Pendapatan dan Belanja Daerah Pemerintah Provinsi. Jurnal Akuntansi Multiparadigma, 7(3), 498-508. http://dx.doi.org/10.18202/jamal.2016.12.7035

Xu, G., & Wu, Y. (2016). Basic Public Services and the Restructuring of the Public Finance System in China: Retrospect and Prospect. Asian Education and Development Studies, 5(4), 438-453. https://doi.org/10.1108/AEDS-07-2016-0056




DOI: http://dx.doi.org/10.18202/jamal.2017.12.7073

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.