The Impact of Fund Transfer, Government Expenditure and ...

1

THE IMPACT OF FUND TRANSFER, GOVERNMENT

EXPENDITURE AND GOVERNMENT AUDITOR OPINION ON

THE LEVEL OF CORRUPTION IN INDONESIA

Oman Rusmana

University of Jenderal Soedirman, Purwokerto, Indonesia

Havid Sularso

University of Jenderal Soedirman, Purwokerto, Indonesia

Fitria Chandraningrum

University of Jenderal Soedirman Alumni, Purwokerto, Indonesia

Abstracts and Keywords

ABSTRACT

The main objective of this research is to provide empirical findings about

the influence of fund transfer, government expenditure, and audit opinion of

Indonesia Supreme Audit Institution to the level of corruption in Indonesia. Fund

tranfer is a kind of fund originated from central government to the decentralized

government. Government expenditures are government spending for the sake of

operational, investment, and financing government entity. Audit opinion came

from Republic Indonesia Supreme Audit Institution for accountability in its task.

This research hypothesized that fund transfer, government expenditure and

government auditor opinion have impact on the level of corruption in Indonesia.

Research conducted with secondary data from 2005-2010 originated from official

government publication and Transparency International Indonesia Publication.

The result of this studied were The phenomenon of flypaper effect was detected in

the operating expenditure and capital expenditure. And the Corruption

Perception Index with flypaper effect, Government Expenditure and SAI Audit

Opinion affect level of corruption Indonesia, although there are many other

factors that may affect the level of corruption in Indonesia.

Keywords : fund transfer, flypaper effect, government expenditure, audit opinion,

level of corruption.

2

INTRODUCTION

The end of the “orde baru” of government marked by the resignation of

the second president of Indonesia, give some changes to Indonesia. One is the

system of governance that exist in Indonesia. During the “orde baru” Indonesia

government centralized system or controlled by a central, but at the time of entry

into force of decentralization system, or the regional autonomy in every province

and regency / city. Intergovernmental transfers is a common phenomenon that

occurs in all countries in the world regardless of the system of government

(Fisher, 1996) and even has become the most prominent feature of the financial

relationship between central and regional (Nemec and Wright, 1997). The purpose

of the implementation of the transfer is to internalize the fiscal externalities that

arise across the region, improving the taxation system, correction of fiscal

inefficiency and fiscal equalization among regions (Oates, 1999). Transfer in

Indonesia be based on undang-undang no. 32 in 2004 in the implementation of

local authorities, central government will transfer the Fund Balance of the local

grant (DAU), the Special grant (DAK), and the area of DBH consists of tax and

natural resources. In addition to the equalization fund, local governments have

their own funding sources of local revenue (PAD), funding, and other revenue.

In fact, transfers in the expanded countries the primary funding source for

local governments to funding operation expenditure, which are reported to be

reckoned by the local government budget. The purpose of this transfer is to reduce

(if not possibly eliminate) the fiscal gap between the government and guarantee

the achievement of minimum standards of public services across the country (in

Sidik Simanjuntak et al, 2002, in Maimunah, 2006). Oaets (in Halim, 2002) states

that when the response (spending) exceed the greater of its income than the

transfer itself, it is called flaypaper effect.

Unfortunately, the allocation of transfers in expanded countries in general

has been based on the aspects of expenditure, but less attention to local tax

collection capabilities (Naganathan and Sivagnanam, 1999). As a result, the local

government every year always demanded more and more transfers from the

center (Shah, 1994), instead of exploring the local tax base in a more optimal

(Oates, 1999). The data show the proportion of local revenue (PAD) is only able

to finance higher government spending most areas by 20 percent.

With the transfer of central funds to the regions also indicate the level of

corruption also happens to be decentralized or local government. Unlike in the

new order, corruption occurs in the center. Corruption (Goolsarran, 2006) cause

of the impacts on the economy: (1) goods and services become more costly to the

detriment of quality and standards of community life, (2) trade preferences are

distorted because more goods and services to who can offer bribes higher, (3)

accumulation of long-term public debt levels are high due to the tendency of

corrupt government to use foreign loans to finance projects in the capital-

3

intensive, and (4) the misallocation of scarce resources and do not require priority

attention to a number of areas development due to corrupt officials more

concerned with other areas that could result in more personal gain for himself.

Based on Law no. 20 of 2001, there were 30 (thirty) forms or types of

corruption are not as regulated in 13 (thirteen) pieces of art in the Act. Thirtieth

form or type of act of corruption that can basically be grouped into 7 (seven)

groups, namely: financial losses of the State; bribery; embezzlement in office;

extortion; fraudulent; conflict of interest in procurement; and gratuities (KPK:

2006)

King (2000) states Corruption bureaucratic challenges are usually done in

two ways, namely, the first involving the purchase or sale of influence or power in

relation to public policies that benefit only to individuals or specific groups

(family, cronies, the client). Second, corrupt behavior usually take cover behind

the legality due to the position and identity of the corrupt officials (the concept of

corruption that legel).

Transparency International launched its Corruption Perception Index

(CPI), and the Corruption Eradication Commission (KPK) issued Integrity

Survey. Transparency International-Indonesia (TI-Indonesia) convey to the public

Indonesia Corruption Perceptions Index (CPI Indonesia). IPK Indonesia is the

instrument measuring the level of corruption in the cities of Indonesia. IPK

Indonesia based on the perception survey carried out against the background of

the respondents from the business. TI-CPI Indonesia Indonesia issued every two

years since 2004. Perception survey is one way that can be taken to anticipate

difficulties in conducting research on corruption. Indonesia Corruption

Perceptions Index (CPI Indonesia), designed to yield valuable information about

the phenomenon of corruption, through the appropriate respondent for question

about the perceptions of corruption. Indonesia GPA score range is 0-10. Where 0

(zero) was perceived very corrupt, 10 (ten) are perceived very clean. The

definition of corruption in Indonesia is a GPA of public abuse for personal gain.

This type of corruption that was seen in GPA Indonesia is a bribe, gratuity,

extortion, and conflict of interest.

The cities with the highest score indicates that the business people there

started to assess corruption becomes less prevalent, and the efforts of government

and law enforcement there in the eradication of corruption is quite serious.

Instead, corruption is still prevalent in the public sector, while local governments

and law enforcement are less serious in eradicating corruption, according to the

perceptions of business people in cities who score low.

B. Formulation of Research Problems

4

Based on the existing background, then the formulation of the problem to

be addressed are as follows:

1. Is the effect of DAU on operating expenditure is greater than the

effect of PAD on operating expenses?

2. Is the effect of DAU on spending is greater than the influence of PAD

on capital spending?

3. Is flypaper significant effect on levels of corruption in Indonesia?

4. Are Government Expenditures significant effect on levels of

corruption in Indonesia?

5. Is Audit Opinion significant effect on levels of corruption in

Indonesia?

C. Research Objectives

This study aims to provide empirical evidence regarding:

1. Knowing the variables that have a DAU or PAD significance greater

influence on operating expenditure.

2. Knowing the variables that have a DAU or PAD significance greater

influence on capital spending.

3. Knowing flypaper sinifikan influence on the level of corruption in

Indonesia.

4. Knowing the influence sinifikan Government spending on the level of

corruption in Indonesia.

5. Knowing the Audit Opinion issued by the CPC sinifikan have an

influence on the level of corruption in Indonesia.

D. Benefits of Research

This study is expected to bermanf aat for various parties, including:

1. For the apparatus of government, this research will open new insights

regarding the influence of the DAU and revenue of local government

expenditure, so it can be used as input to support decision-making or

policy. And also can add insight about what things that trigger the

occurrence of corruption in the government and is expected to reduce

corruption in Indonesia.

2. For World Education, Make a donation to science to be used as

material for learning and educational progress. As well as reference

material and additional data for other researchers interested in this

study.

3. For society, this study expected to be useful as a treasury of knowledge

on financial management, as well as additional knowledge on financial

management as well as matters relating to corruption in Indonesia

5

RESEARCH MODEL

Described model framework used in this study as follows:

Figure 1. Model Framework for Thinking (H1 and H2).

Figure 2. Model Keranka Thought (H3, H4, H5).

1. Research Hypothesis

a. Flypapereffect on government spending

According Maimunah (2006) flypaper phenomenon is a condition

in which local governments respond to (spend) more / wasteful to use the

funds transfers (grants) instead of using funds sourced from its own

capabilities. Research conducted shows that there Maimunah flypaper on

the government expenditure. Research conducted by Adi and Ndadari

(2008) also stated that there flypaper on the general allocation fund, it

proves the tendency of asymmetric behavior of local governments against

central government transfers.

According to Government Regulation number 24 year 2005

Corruption

index

in Indonesia (Y)

Audit’s Opinion

(X3)

Government

Expenditure (X2)

Fund Transfer(X1)

DAU (X1)

PAD (X2)

Operating Expenditure (Y11)

Capital Expenditure (Y12)

6

expenditures can be categorized according to economic classification,

namely the operating expenditure and capital expenditure. Operating

expenditure is the expenditure budget for the daily activities of local

government that provides short-term benefits. Capital expenditure is

expenditure budget to acquire fixed assets and other assets that benefit

more than one accounting period. From the above description, the

alternative hypothesis is formulated:

H1: There flypaper on Operating Expenditure in local government.

H2: There flypaper on Capital Expenditures in local government.

b. Flypaper happens then the level of corruption is higher

Anticorruption according to Law no. 31 of 1999 jo. Law no. 20 of

2001 Article 2, paragraph 2 of Corruption is every person who acts

unlawfully enrich themselves and others or a corporation, which can be

detrimental to the finances of State or the State's economy.

base on Law. 31 of 1999 jo. Law no. 20 of 2001 section 3

Corruption is every person who with the aim of prioritizing oneself or

another person or a corporation, abuse of authority, opportunity or means

available to him because of the position or positions that can be

detrimental to the finances of State or the State's economy.

The occurrence of flypaper indicate asymmetric behavior and a

tendency to waste expenditure carried out by the regional government said

or transfer recipients. With the help of funding from central government

then the regions have additional funds, but if not accompanied with a good

control system and it can lead to greater opportunities happen corruption.

From the above description then the third hypothesis as follows:

H3: If there is flypaper then the level of corruption is higher.

c. Government spending to the level of corruption in Indonesia

According to Government Regulation number 24 year 2005

expenditures can be categorized according to economic classification,

namely the operating expenditure and capital expenditure. Operating

expenditure is the expenditure budget for the daily activities of local

government that provides short-term benefits. Capital expenditure is

expenditure budget to acquire fixed assets and other assets of member

benefits more than one accounting period.

In this case the operating costs are routine costs often incurred,

while capital costs are costs incurred at any time, and is investing for the

long term and often in the form of fixed assets or objects, such as houses

or buildings, machinery, land and other . King (2000) states Corruption

bureaucratic challenges are usually done by involving the purchase or sale

of influence or power in relation to public policies that benefit only to

7

individuals or specific groups (family, cronies, the client), then the fourth

hypothesis as follows:

H4: Local government spending increased, then higher levels of

corruption and Expenditure The local government is low, then the

level of corruption is lower.

d. Audit opinion on the level of corruption in Indonesia

Audit Opinion is an opinion issued by the Public Accountant or

KAP to both government and private sector as a result of audit

accountability. Audit opinion is divided into four, unqualified Opinion,

Qualified Opinion, Opinion Disclaimer, Adverse Opinion. The opinion

was issued Based on KAP studies have been conducted on the financial

statements neither the company nor the government. Opinion was given by

government or corporate financial statements based on rules and the

evidence that exists, whether the report had been made correctly according

to existing rules, and whether the report has described the situation exactly

match the actual situation.

So the better the audit opinion means that the company or the

government has presented a report by the rules and in accordance with the

actual circumstances, and vice versa worse then the company's audit

opinion or governance is getting worse, and prone to fraud and corruption.

H5: Audit opinion the financial statements of local government the better,

then the level of corruption is lower and the Audit Opinions of local

government financial reporting is getting worse, then the level of

corruption is higher.

RESEARCH METHODS AND TECHNIQUES OF DATA ANALYSIS

A. Research methods

1. Population and Study Sample

The population in this study was the regency and city in Indonesia. The

sampling of research done using judgment sampling criteria:

a. District / city budget realization report published in the website the

Directorate General of Regional Financial Balance (Direktorat Jendral

Perimbangan) (www.djpk.depkeu.go.id) in a row during 2005 to 2008.

b. City district government regional financial statements have been

audited by the State Audit Board (Badan Pemeriksa Keuangan/BPK)

dandipublikasikan the site Audit Agency (www.bpk.go.id) during

2005-2008.

c. City district government has corruption perception index in the survey

by Transparency International.

8

2. Operational Definition of Variables and Measurement

DAU is derived from the state budget funds allocated for the

purpose of inter-regional equalization of financial ability to finance its

expenditure requirements for the implementation of decentralization.

Measurement of these variables using the ratio of General Allocation Fund

data that was obtained from the Directorate General of Fiscal Balance

(Direktorat Jendral Perimbangan).

PAD is a local revenues collected by local regulations in accordance

with statutory regulations. Measurement of these variables using the ratio

of General Allocation Fund data that was obtained from the Directorate

General of Fiscal Balance (Direktorat Jendral Perimbangan).

Expenditures are expenditures made by the local government to

exercise authority and responsibility to society and the government on it.

Operating expenditure is the expenditure budget for the daily activities of

local government that provides short-term benefits (PP number 24 in

2004). Capital expenditure is expenditure budget to acquire fixed assets

and other assets of member benefits more than one accounting period (PP

number 24 in 2004). Measurement of these variables using the ratio of

DAU data that was obtained from the Directorate General of Fiscal

Balance (Direktorat Jendral Perimbangan).

Oates (in Kusumadewi and Rahman, 2007) states flypaper occurs

when the response (expend) area greater than his income transfers alone.

Measurements Using dummy variables. Where if there is any indication

flypaper value 1 (one), and if there is no indication of flypaper then its

value 0 (zero).

Expenditures are expenditures made by the local government to

exercise authority and responsibility to society and the government on it.

Measurement of these variables using the ratio of General Allocation Fund

data that was obtained from the Directorate General of General Allocation

Fund Balance (Direktorat Jendral Perimbangan)ratio that was obtained

from the Directorate General of Fiscal Balance.

Audit Opinion is an opinion issued by the Public Accountant or KAP

to both government and private sector as a result of audit accountability in

this case (Badan Pemeriksa Keuangan/BPK). Measurement of this variable

using the rating scale for each Audit Opinion. Rated:

5: Unqualified Opinion

9

4: Qualified Opinion

3: Disclaimer Opinion

2: Adverse Opinion

1: Not or Not audited.

IPK Indonesia is the instrument measuring the level of corruption in

the cities of Indonesia. The definition of corruption in Indonesia is a GPA

of public abuse for personal gain Measurement of this variable using

ordinal data published by Transparency International.

B. Data Analysis Techniques

Data analysis techniques that are used in this study is the method of

statistical analysis of multiple regression analysis model with the help of SPSS

software. Researchers conducted tests before assuming classical hypothesis

testing.

1. Classical Test Assumptions

b. Normality Test

c. Multicollinearity test

d. Test Heterokesdatisitas

e. Autocorrelation Test

f. Linearity test

2. Hypothesis Testing

For hypotheses one and two using the model: Multiple regression used

to predict whether the components of local revenue is simultaneously

mempengeruhi Expenditure. Regression equation used is as follows:

Yt = a + b1 + b2 X1i X2i + e

explanation:

Yt : Total Expenditure

a : Constant

b1 b2 : Regression Coefficient

X1i : DAUt (DAUt-1)

X2i : PADt (PADt-1)

e : Error term

For hypothesis three, four, and five using the equation: Multiple

regression used to predict whether the flypaper Fund Expenditure and Audit

Opinion affect the level of corruption in Indonesia. Regression equation used

is as follows:

10

Yt = a + b1 X1 + b2 X2 + b3 X3 + e

Explanation:

Yt : Level of Corruption = CPI (Corruption Perception Index)

a : Constant

b1 : Regression Coefficient

X1 : flypaper

X2 : Regional Shopping

X3 : Audit Opinion

e : Error term

3. Formulate a statistical hypothesis

a) H0: β1 = 0 (DAU no significant effect on operating expenditure).

Ha: β1 ≠ 0 (DAU significant effect on operating expenditure)

H0: β2 = 0 (PAD no significant effect on operating expenditure).

Ha: β2 ≠ 0 ((PAD significant effect on spending opera)

b) H0: β1 = 0 (DAU no significant effect on capital expenditures).

Ha: β1 ≠ 0 (DAU significant effect on capital expenditures)

H0: β2 = 0 (PAD no significant effect on capital expenditures).

Ha: β2 ≠ 0 (PAD significant effect on capital expenditures)

c) H0: β1 = 0 (flypaper no significant effect on Level of Corruption in

Indonesia).

Ha: β1 ≠ 0 (flypaper significant effect on the level of corruption in Indonesia)

d) H0: β1 = 0 (Government Expenditures not significantly influence the level

of corruption in Indonesia).

Ha: β1 ≠ 0 (government spending significantly influence the level of

corruption in Indonesia)

e) H0: β1 = 0 (Opinion Audit no significant effect on the level of corruption in

Indonesia).

Ha: β1 ≠ 0 (Audit Opinion significant effect on the level of corruption in

Indonesia)

4. Determine the amount thitung by the formula:

5.

Where:

ti = value of independent variable thitung

bi = regression coefficient of variable i

βi = Mean

S (βi) = Standard deviation of the regression coefficients of independent

variables

5. Testing Research Hypotheses

a. Hypothesis Testing 1-5

With a significance level of 5%, then the testing criteria can be determined as

follows:

If-TTable ≤ ≤ thitung TTable then H0 rejected and Ha accepted

If thitung> TTable or thitung <-TTable then H0 rejected and Ha accepted

11

RESULTS AND DISCUSSION

A. Population and Study Sample

The population in this study were local government districts / cities in

Indonesia. Based on data recapitulation of new autonomous regions (DOB)

division from 1999 to June 2009 issued by the Ministry of Home Affairs, found

the number of regencies / cities as many as 497. While the number of provinces as

many as 33 provinces. From the number of districts / cities that are designated as

the new autonomous regions (DOB) in 2009, namely Meranti Islands District in

Riau Province and Maybrat districts in the province of West Papua. Thus the total

number of regencies / cities up to 2008 is 495. Here are the details of the local

government district / municipality being sampled:

Table 3.1: Number of local governments based on purposive sampling

Criteria Sample Total

Total of local government districts / cities that

submitted financial reports to the Directorate

General of Fiscal Balance (Direktorat Jenderal

Perimbangan)

484

Total of local government districts / cities

which did not submit financial statements in a

row during the years 2005-2008

(206)

The local government districts / cities that are

not in the survey by Transparency Int

(235)

Total sampLE 43

Sources: Secondary data on

Statistik Deskriptif

Tabel 2.: Statistik deskriptif data

N Minimum Maximum Mean Std. Deviation

12

Operating

Expenditure 43 184214.71 2019241 593486.2 396933.8650

Capital

Expenditure 43 61556.58 2326417 233719.4 358667.1049

PAD 43 9361.49 917805.38 90613.74 148834.2211

DAU 43 111799.93 950954.33 371768.8 193664.6386

Valid N

(listwise) 43

Sumber: Data diolah dari SPSS, 2011

Tabel 3: Statistik deskriptif data

N Minimum Maximum Mean Std. Deviation

Flypaper effect 0.00 1.00 0.5116 0.5058

Government

Expenditure 43 238834.61 3927838 742233.5 640462.6695

Audit’s Opinion 43 1.00 5.00 3.8140 0.4535

Indeks

Perception

corruotion

43 2.97 6.43 4.5084 0.7634

Valid N

(listwise) 43

Sumber: Data diolah dari SPSS, 2011

B. Data Analysis

1. Testing flypaper on Operating Expenditure

a. Classical Test Assumptions

1) Normality Test

Based on the results of data analysis in Appendix 6, it is known that

the Kolmogorov Smirnov test for the unstandardized variable with a

value of 1.003 asymp. sig. is 0.05, so the data used normal

distribution.(2-tailed) of 0.267 is greater than the value of

2) Test multicollinearity

From the test results of Variance Inflation Factor (VIF) (Appendix

6), note the value of VIF variables X1 and X2 variables 1.005 for

each smaller than 5, so it can be concluded there is no

multicollinearity among independent variables in regression models.

3) Test Heteroskedastisitas

By using the Park test, partial test of the calculation results obtained

13

significance value of the variable X1 t count of 0.312 and a

significance value t count for the variable X2 0.068 (Appendix 6)

each by 0.05.larger than the value of Based on this evidence, it can

be concluded that there is no heteroskedastisitas in regression

models.

4) Autocorrelation Test

Based on the results of the Durbin-Watson test has been done,

Durbin-Watson values obtained at 1.841 (Appendix 6). This value is

compared with the value of the Durbin Watson table for n = 43 )

0.05 or 5%, then the value of dU = dL = 1.38 andand k = 3 with (

1.67. So the Durbin Watson test value is between dU and 4 - dU.

This is proof of the absence of positive and negative autocorrelation.

5) Linearity Test

Based on the linearity test results to the scatterplot in Appendix 6, it

is known that the plot of the standardized residual value of the

standardized predicted values do not form a particular pattern

(random). Based on the evidence we can conclude that the linear

regression equation follows function and regression models fit for

use.

b. Multiple Linear Regression Analysis

Based on multiple linear regression analysis in Appendix 7, further

calculations obtained results can be summarized as shown in Table 1.

Table 5. Summary of Multiple Linear Regression Results for Effect of

General Allocation Fund and Revenue Expenditure Operations Against.

No. Variabel Koefisien

Regresi t hitung t tabel Sig.

1. DAU (X1) 0,085 5,909 2,021 0,000

2. PAD (X2) 1,407 5,537 2,021 0,000

Konstanta = 400632,0

Koefisien determinasi = 0,639

F hitung = 35,396

Based on Table 1, can be made multiple linear regression equation as

follows:

Y1 = 400,632.0 + 0.085 X1 + 1.407 X2

From these equations can be explained several ways:

1) Constants of 400,632.0, which means if the General Allocation Fund

and Revenue no change or a constant, then the expenditure on

14

Government Operations Districts / Cities in Indonesia amounting to

400,632.00 units.

2) b1 coefficient of 0.085 which means variables are the General

Allocation Fund has a positive influence on Government Operations

Shopping Districts / Cities in Indonesia, or the functional can be

expressed if the General Allocation Fund increased by one unit, it

will be able to increase operating expenditure by 0.085 units with

consider other variables fixed.

3) b2 coefficient of 1.407 which means the revenue variable has a

positive influence on Government Operations Shopping Districts /

Cities in Indonesia or functionally can be declared if the revenue

increases by one unit, it will be able to increase spending on

Government Operations District / City Indonesia amounting to 1.407

units of assuming other variables remain.

C. Coefficient of Determination

Through statistical calculations obtained coefficient of determination (R2)

of 0.639, meaning that 63.90 percent of the variation is the rise and fall of

Operating Expenditures on Government Districts / Cities in Indonesia can

be explained by the General Allocation Fund and local revenue, while

amounting to 36.10 per cent can be explained by other variables not

studied.

D. Overall Effect Analysis (Simultaneous) with Test F

Based ) =on the results of the calculation of the F test with an error rate (

0.05 obtained F value of 35.396, while counting the F table value for 3.23

and 0.00 significance. Because the value of F calculated> F table and the

value p-value <α value, then the overall (simultaneous) variables and

General Allocation Fund revenue has a significant influence on Operating

Expenditure.

E. The Partial Effect Analysis by t test

To determine the influence of the General Allocation Fund and local

revenue to Operating Expenditures partially used t test From / 2) = 0.025

and the degree ofthe analysis by using the error rate ( freedom (n - k) is

known to the table t value of ± 2.021, obtained from the calculation:

4) The value t count the General Allocation Fund amounting to 5.909

(t count> t table).

5) The value t count revenue amounting to 5.537 (t count> t table).

6) The p-value of 0.000 General Allocation Fund (p-value <α).

7) The p-value revenue amounting to 0.005 (p-value <α).

15

Because the value of the variable t count the General Allocation

Fund and local revenue each bigger than value t tables, and p-value

smaller than the value of α (0.025), then the partial variables of general

allocation funds and local revenue have a significant effect Expenditure

on Operations. It can be concluded that there flypaper on the operating

expenditure of district / city in Indonesia.

2. Testing flypaper on Capital Expenditures


1) Normality Test

Based on the results of data analysis in Appendix 8, it is known that





From the test results of Variance Inflation Factor (VIF) (Appendix

8), note the value of VIF variables X1 and X2 variables 1.005 for

each smaller than 5, so it can be concluded there is no

multicollinearity among independent variables in regression models.



significance value of the variable X1 t count of 0.472 and a

significance value t count for the variable X2 0.637 (Appendix 8) by

0.05.respectively greater than the value of Based on this evidence,

it can be concluded that there is no heteroskedastisitas in regression

models.


Based on the results of Durbin-Watson test, Durbin-Watson values

obtained at 1.791 (Appendix 8). This value is compared with the

value of the Durbin Watson table for n = 43 ) 0.05 or 5%, then the

value of dU = dL = 1.38 andand k = 3 with ( 1.67. So the Durbin

Watson test value is between dU and 4 - dU. This is proof of the

absence of positive and negative autocorrelation.

5) Linearity Test

Based on the linearity test results to the scatterplot in Appendix 8,

note that the plot of the standardized residual value of the




use.


Based on multiple linear regression analysis in Appendix 9, further

calculations obtained results can be summarized as shown in Table 2.

16

Table 6. Summary of Multiple Linear Regression Results for Effect of

General Allocation Fund and Revenue Against Capital Expenditure.

Based on Table 2, can be made multiple linear regression equation as

follows:

Y2 = 102,139.4 + 0.124 X1 + 0.402 X2


1) Constants for 102,139.4 which means that if the General Allocation

Fund and Revenue no change or a constant, then the Capital

Expenditure on Government Districts / Cities in Indonesia

amounting to 102,139.40 units.

2) b1 coefficient of 0.124 which means variables are the General

Allocation Fund has a positive impact on the Capital Expenditure on

Government Districts / Cities in Indonesia, or the functional can be

expressed if the General Allocation Fund increased by one unit, then

it will increase by 0.124 unit of Capital Expenditures by consider

other variables fixed.

3) b2 coefficient of 0.402 which means the revenue variable has a

positive impact on the Capital Expenditure on Government Districts

/ Cities in Indonesia or functionally can be declared if the revenue

increases by one unit, it will be able to increase the Capital

Expenditures Government of Regency / City in Indonesia

amounting to 0.402 units of assuming other variables remain.

c. Coefficient of Determination

Through statistical calculations obtained coefficient of

determination (R2) of 0.872, meaning that 87.20 percent of the

variation is that the ups and downs of Capital Expenditure on

Government Districts / Cities in Indonesia can be explained by

the General Allocation Fund and local revenue, while amounting

to 12.80 per cent can be explained by other variables not studied.



1. DAU (X1) 0,124 15,964 2,021 0,000

2. PAD (X2) 0,402 2,940 2,021 0,005

Konstanta = 102139,4


F hitung = 135,958

17

d. Overall Effect Analysis (Simultaneous) with Test F

Based ) =on the results of the calculation of the F test with an

error rate ( 0.05 obtained F value of 135.958 while the calculated

value of F table 3.23 and 0.00 significance. Because the value of

F calculated> F table and the value p-value <α value, then the

overall (simultaneous) variables and General Allocation Fund

revenue has a significant influence on Capital Expenditures.

e. The Partial Effect Analysis by t test

To determine the influence of the General Allocation Fund and

local revenue to the Capital Expenditures are partially used t test

From / 2) = 0.025 and the degree ofthe analysis by using the

error rate ( freedom (n - k) is known to the table t value of ±

2.021, obtained from the calculation:

1) The value t count the General Allocation Fund amounting to

15.964 (t count> t table).

2) The value t count revenue amounting to 2.940 (t count> t

table).

3) The p-value of 0.000 General Allocation Fund (p-value <α)

4) The p-value revenue amounting to 0.005 (p-value <α)

Because the value of the variable t count the General Allocation

Fund and local revenue each bigger than value t tables, and p-value

smaller than the value of α (0.025), then the partial variables of general

allocation funds and local revenue have a significant effect of Capital

Expenditures. It can be concluded that there flypaper on government

capital expenditure districts / cities in Indonesia.

3. Test the flypaper effect, Government Expenditure and Audit Opinion

Against Rate Corruption


1) Normality Test

Based on the results of data analysis in Annex 14, it is known that





From the test results of Variance Inflation Factor (VIF) (Attachment

14), unknown variables X1 VIF value of 1.150, VIF value of 1.150

for the variable X2 and X3 variable VIF value of 1.060, each larger

than 5, so it can be concluded there is no multicollinearity among

the independent variables in regression models.



18

significance value of 0.683 t count X1, X2 t count value significance

of 0.563 and a significance value of 0.821 t count X3 (Attachment

14) each greater than the value of 0.05 . Based on this evidence, it

can be concluded that there is no heteroskedastisitas in regression

models.


Based on the results of the Durbin-Watson test has been done,

Durbin-Watson values obtained at 1.829 (Appendix 14). This value

is compared with the value of the Durbin Watson table for n = 43 )

0.05 or 5%, then the value of dU = dL = 1.72 andand k = 4 with (

1.34. So the Durbin Watson test value is between dU and 4 - dU.

This is proof of the absence of positive autocorrelation and positive.

5) Linearity Test

Based on the linearity test results to the scatterplot in Annex 14, it is

known that the plot of the standardized residual value of the




use.


Based on multiple linear regression analysis with the help of

SPSS 17.0 for Windows software in Appendix 15, then obtained

results of calculations can be summarized as shown in Table 3.

Table 7. Summary of Multiple Linear Regression Results for the flypaper effect,

Government Expenditure and Audit Opinion Against Corruption Levels



1. Flypaper effect (X1) 1,198 7,767 2,023 0,000

2. Government Expenditure (X2) 0,0000003 2,159 2,023 0,037

3. Audit’s Opinion (X3) -0,761 -4,609 -2,023 0,000

Konstanta = 6,603


F hitung = 23,728

Based on Table 3, can be made multiple linear regression equation

as follows:

Y = 6.603 + 1.198 + X1 0.0000003 X2 - 0.761 X3

19


1) The constants of 6.603, which means if the flypaper, Government

Expenditure and Audit Opinion no change or a constant, then the level

of corruption in Indonesia amounting to 6.603 units.

2) b1 coefficient of 1.198 which means the flypaper variables have a

positive effect on the level of corruption in Indonesia, or the functional

can be expressed if the flypaper increased by one unit, it will be able to

increase the level of corruption in Indonesia amounting to 1.198 units

of assuming other variables remain.

3) b2 coefficient of 0.0000003, which means the variable Government

spending has a positive influence on the level of corruption in

Indonesia or functionally can be declared if Government spending

increased by one unit, then it can increase the level of corruption in

Indonesia by 0.0000003 units assuming the other variables fixed.

6. b3 coefficient of 0.761 which means the variables Audit Opinion has a

negative effect on the level of corruption in Indonesia or functionally

to the Audit Opinion is expressed when increased by one unit, it will

be able to reduce the level of corruption in Indonesia amounting to

0.761 units of assuming other variables remain

c. Coefficient of Determination

Through statistical calculations obtained coefficient of

determination (R2) of 0.646, meaning that 64.60 percent of the

variation is the rise and fall of the level of corruption in

Indonesia can be explained by flypaper, Government

Expenditure and Audit Opinions, while amounting to 35.40 per

cent can be explained by variables Another is not examined.

d. Overall Effect Analysis (Simultaneous) with Test F

Based ) =on the results of the calculation of the F test with an

error rate ( 0.05 obtained F value of 23.728 while the calculated

value of F table 2.84. Because the value of F calculated> F table

it as a whole (simultaneous) variable flypaper, Government

Expenditure and Audit Opinions has a significant influence on

the level of corruption in IndonesiaAnalisis Influence In Partial

Test with t

To determine the influence of flypaper, Government

Expenditure and Audit Opinions on the level of corruption in

Indonesia is partially used t test From / 2) = 0.025 and the

degree ofthe analysis by using the error rate ( freedom (n - k) is

known to the table t value of ± 2.023, obtained from the

calculation:

1) The value t count variable flypaper of 7.767 (t count> t table).

2) The value t count variable for Government Expenditures

2.159 (t count> t table)

20

3) The value t count variable Audit Opinion of -4.609 (t count <-

t table).

The value t count variable flypaper bigger than t table value, then the

partial variable flypaper has a significant influence on the level of corruption

in Indonesia. It can be concluded that there flypaper and the level of

corruption in Indonesia is higher.

The value t count variable Government spending is greater than t

table value, then the partial variable Government spending has a significant

influence on the level of corruption in Indonesia. It can be concluded that

increasing the level of Local Government Expenditures for corruption in

Indonesia is higher.

The value t count Audit Opinion variable is smaller than the value of-

t table, then the partial audit opinion variable has a significant influence on

the level of corruption in Indonesia. It can be concluded that increasing the

better opinion of local government audit the financial statements then the

level of corruption in Indonesia is lower.

C. Discussion

a. Discussion of the First Hypothesis

Based on the results of testing the influence of the partial with the t

test value t count variables known to the General Allocation Fund (5.909)

is greater than the value t count variable revenue (5.537) which indicates

that in general the Government of Regency / City in Indonesia respond

(operating expenditure) more (more wasteful) using funds transfers

(grants) which is with DAU rather than using its own capabilities which

is with PAD. So, the first hypothesis which states that occur flypaper on

Government Operations Expenditure Districts / Cities in Indonesia,

accepted.

b. Discussion of the Second Hypothesis


test value t count variables known to the General Allocation Fund

(15.964) is greater than the value t count variable revenue (2.940) which

indicates that in general the Government of Regency / City in Indonesia

respond (Capital Expenditure) more (more wasteful) using funds

transfers (grants) which diproksikan with DAU rather than using its own

capabilities which diproksikan with PAD. So, the second hypothesis

which states that occur flypaper on Capital Expenditures Government

Districts / Cities in Indonesia, accepted.

21

Results of testing hypothesis 1 and hypothesis 2 show flypaper has

occurred in the operating expenditure and capital expenditure. When the

amount of expenditure local government is more influenced by the DAU

than PAD, indicate that local governments haven’t been to optimally

manage the potential region. Any increase in DAU received, are not

allocated effectively and efficiently on the potential areas that could

provide increased revenue in the future. If this phenomenon is still

allowed, then the local independence may decline. This is due to the

increasing needs of local fiscal, but the development of local fiscal

capacity (revenue and revenue sharing) is hampered due to lack of local

revenue is budgeted to explore the potential of the area.

The results are consistent with research Maimunah (2006). In his

research, stated that there is a local government reliance on transfers

from central government funds. This condition occurs when the local

government responded by spending more money than using Traffic own

transfer.

It is also stated by Adi and Ndadari (2008). In his research found

that the magnitude of the PAD of an area affected by the magnitude of

transfers from the central government. This indicates that local

governments are reluctant to explore the potential of the region due to the

large number of transfers of funds received is enough to finance local

expenditures.

c. Discussion of the Third Hypothesis

Based on the results of testing the influence of partially known by

the t test, t count value is greater than value t tables. Thus, the third

hypothesis which states that if there is flypaper, then the level of

corruption in Indonesia higher, be accepted.

The third hypothesis test results show that the flypaper effect

influential toward corruption index in Indonesia. So when the flypaper

effect happen the index of corruption in the government district / city in

Indonesia is increasing.

Changes in the government system from centralized system being

decentralized system to give local government flexibility to develop the

potential of their areas and manage the transfer given the central

government to local governments according to the needs of each region.

This is one of the causes of flypaper. In line with that Adi and Ndadari

(2008), reveals that the asymmetric behavior of local governments

against central government transfers can also be seen when local

governments get the transfer DAU smaller than the previous period then

the local government spending will go down. But the decline in spending

22

is lower when compared with a decrease of PAD. Then, when local

governments get the DAU is higher, then the local government increasing

spending, without any significant increase in local revenue.

It is also in accordance with the Theory of Klitgaard, according to

Robert Klitgaard, monopoly power by the leadership (monopoly of

power) coupled with the high power of the person (of official discretion)

without adequate supervision from supervisory authorities (minus

accountability), then it will happen corruption.

Changes in the pattern of centralized to decentralized with the

regional autonomy have shifted the corrupt practices that formerly

dominated by the central government has become rife in the area. This is

consistent with the theory that corruption follows Klitgaard power.

d. Discussion of Fourth Hypothesis


test with the known value t count greater than value t tables. Thus, the

fourth hypothesis which states that if the Government Expenditure

District / City is increasing, then the higher the corruption in Indonesia,

accepted.

The fourth hypothesis testing results show that government

spending affects toward the level corruption in Indonesia. So when the

higher government spending or increasing the level of corruption in the

government district / city in Indonesia is increasing. And just the

opposite, the smaller or low levels of corruption in government spending

is getting smaller. This is due to the increasing of funds used to finance a

activity, so increasingly vulnerable to corruption. Moreover,

accountability and oversight of performance results that are less the more

it will increase the opportunities for corruption.

This is in line with the findings of Professor Soemitro

Djojohadikusumo, who has indicated 30-50 percent leakage of the State

Budget due to corruption, collusion, and nepotism that related to

government procurement of goods and services. This is in line signaled

the leadership of the Commission, that during the establishment of the

KPK is not less than 50 cases related to procurement irregularities where

government caused state losses of 35 percent of the total value of

projects.

Results of monitoring of IPW also found the level of "leakage"

sector procurement of goods and services attain 10% - 50%. Results of

monitoring of IPW does not include the budget managed by BUMN,

parastatals, the Contractor Partnership and Local Government Budget.

23

Meanwhile, the Report of Indonesia Corruption Watch (ICW) relating to

the performance of the Corruption Eradication Commission (Komisi

Pemberantasan Korupsi/KPK) up to June 2007, showed that of 59 cases

of alleged corruption is handled by the KPK, 33 cases of alleged

corruption (56%) of them were cases of alleged corruption in the

procurement of goods and services sector.

This is consistent with the theory of Jack Bologne (GONE).

According to Jack Bologne root causes of corruption there are four,

namely Greedy (G), Opportunity (O), Needs (N), and the Exposé (E), or

in the short GONE.

Greed, avarice and greed associated the perpetrators of corruption.

Criminals are people who are not satisfied with the situation himself.

Opportuniy, systems that provide opportunities for corruption. Need

mental attitude which never have enough, always loaded with needs that

never ended. Exposes, the punishment meted out to the perpetrators of

corruption that do not provide the deterrent effect of the perpetrator or

others. (Www.kpk.go.id)

e. Fifth Hypothesis Discussion

Based on the results of testing the influence of partially known by

the t test t count value is smaller than the value of-t table. Thus, the fifth

hypothesis which states that if the financial statements of the

Government Audit Opinion Regency / Municipality, the better, then the

level of corruption in Indonesia will be more low, acceped.

Test results showed that the fifth hypothesis Opinion Local

Government Audit influential with corruption level in Indonesia. So

when the Opinion Audit Report of Local Government Finance, the better

the level of corruption in the government district / cities in Indonesia are

getting lower. And just the opposite, the bad or ugly Opinion Local

Government Audit of government then the higher the level of corruption.

This is due to the bad or ugly audit opinion indicates the Local

Government Finance Report which is made not in accordance with

Financial Reporting Standards Public Accountant and do not reflect the

real situation, this causes the level of corruption allegations against the

increasingly high.

This is consistent with the theory Ramirez Torres, Corruption is a

crime of calculation or computation (crime of calculation) is not just a

desire (passion). Someone will make corruption if the results obtained

from high corruption and greater than the penalty obtained and the

possible arrest of a minor.

http://www.kpk.go.id/

24

Auditors in this case examines the financial statements of

kesesuain standards and based on existing evidence. But in reality the

field still occur that indicate fraud terhadp corruption.

CONCLUSIONS, IMPLICATIONS, AND LIMITATIONS OF RESEARCH

A. Conclusion

Based on the results of data analysis and discussion of results that have

been conducted, the results of research can be summarized as follows:

1. Flypaper occurred on Government Operating Expenditure Districts / Cities

in Indonesia. This is evidenced through the results of the t test, with the

known value of the variable DAU t count is greater than the value t count

variable PAD.

2. Flypaper occurred on Capital Expenditures Regency / City in Indonesia.

This is evidenced through the results of the t test, with the known value of

the variable DAU t count is greater than the value t count variable PAD.

3. Flypaper significant effect on levels of corruption in Indonesia, meaning

that if there is flypaper, then the level of corruption in Indonesia is

increasing. This is evidenced through the results of the t test, with the

known value t count greater than value t tables.

4. Government spending significant effect on levels of corruption in

Indonesia, meaning that if the expenditure District / City is increasing,

then the occurrence of corruption in Indonesia is increasing. This is

evidenced through the results of the t test, with the known value t count

greater than value t tables.

5. Audit Opinion significant effect on levels of corruption in Indonesia,

meaning that if the financial statements of the Government Audit Opinion

Regency / Municipal, the better, then the level of corruption in Indonesia

will be lower. This is evidenced through the results of the t test, with the

known value t count is smaller than the value of-t table.

B. Implication

1. Therefore there flypaper on Operating Expenditures, the Regency / City

Government needs to conduct an evaluation relating to planning in the

preparation of operating budgets, so that the proportion of resources from

the DAU can be minimized.

25

2. Therefore there flypaper on Capital Expenditures, the Regency / City

Government needs to reduce the proportion of resources from the DAU,

on the other hand needs to be policies that can increase revenue.

3. As an effort in reducing the level of corruption in Indonesia, then the

District / City Government needs to consider the variables that influence

the rise and fall of the level of corruption, including the flypaper. Efforts

to do them is by doing regular evaluations, related to the use of the general

allocation fund (DAU) and revenue (PAD) as a principal element of

flypaper.



the rise and fall of the level of corruption, including the Government

Expenditures. Efforts to do them is by spending appropriately and

efficiently in accordance with a predetermined plan.



the rise and fall of the level of corruption, including the Audit Opinion.

Efforts to do them is to improve the financial performance of District /

City Government through increased revenue and efficiency in operating

costs and capital costs in proportion to the ability of each District / City.

6. Communities are expected to participate along opposes government

corruption that thrives in Indonesia.

C. Research Limitations and Suggestions

1. In this study for DAU, PAD, both government expenditures and operating

expenditures of capital expenditures using data sourced from

www.djpk.depkeu.go.id. Expected in subsequent studies of financial data

sources can use the financial statements audited by BPK.

2. Corruption Perceptions Index (CPI) published by Transparency

International, published twice a year. Expected in subsequent studies

examined the time lag during note.

3. In this study the authors only use three variables which are regarded

mutual support with the level of corruption in Indonesia. In the study

selnjutnya expected to add other variables which can be give impact on

level of corruption in Indonesia.

26

References

Abdullah, Syukriy dan Jhon Andra Asmara. 2006. Perilaku Oportunistik

Legislatif Dalam Penganggaran Daerah. Jurnal Riset Akuntansi

Indonesia.

Adi, Priyo Hari dan Puspa Dewi Ekaristi. 2008. Fenomena Ilusi Fiskal Dalam

Kinerja Anggaran Pemerintah Daerah. Depok: The 2nd

Accounting

Conference, 1st doctoral colloquium, and accounting workshop.

Alatas, Syed Hussein, Sosiologi Korupsi Sebuah Penjelajahan Dengan Data

Kontemporer, Jakarta: LP3ES, 1986.

Darwanto. 2007. Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan

Dana Alokasi Umum Terhadap Pengalokasian Anggaran Belanja Modal.

Padang: Simposiun Nasional Akuntansi X.

Gemell, Norman dkk. 1998. Taxation, Fiscal Illusion, And The Demand for

Government Expenditure In The UK: A Time Series Analysis.

Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS. Edisi

II. Semarang: Badan Penerbit Universitas Diponegoro.

Goolsarran, Swatantra Anand, 2006 “Corruption: Its Nature, Causes and Effects

Suggestion on the Way Forward”, The Journal of Government Financial

Management, Volume 55, No. 1

Halim, Abdul, Akuntansi Sktor Publik Akuntansi Keuangan Daerah, Penerbit

Salemba Empat, Jakarta, 2002.

Halim, Abdul, Akuntansi Sktor Publik Akuntansi Keuangan Daerah, Edisi Revisi,

Penerbit Salemba Empat, Jakarta, 2004.

Hehamahua, Abdullah dalam “Membangun Sinergi Pendidikan dan Agama dalam

Gerakan Anti Korupsi”, dalam buku dalam buku Membangun Gerakan

Antikorupsi Dalam Perspektif Pendidikan, Yogyakarta: LP3 UMY, Partnership:

Governance Reform in Indonesia, Koalisi Antarumat Beragama untuk

Antikorupsi, 2004.

http://www.djpk.depkeu.o.id

http://www.bpk.go.id

http://www.kpk.go.id

http://www.djpk.depkeu.o.id/

http://www.bpk.go.id/

http://www.kpk.go.id/

27

Iqbal, Muhammad. Kepercayaan dan Tingkat Korupsi, Anomali Indonesia.

Jakarta: Center for Democracy and Transparency (CDT) Tingkat

King, Dwight Y, 2000, “Corruption in Indonesia: A Curable Cancer?”, Journal of

International Affairs, Volume 53, No. 2

Klitgaard, Robert. Ronald Maclean-Abaroa and H. Lindsey Parris. Corrupt Cities:

A Practical Guide to Cure and Prevention. California: ICS Press.

Kuncoro, Haryo. 2004. Pengaruh Transfer Antar Pemerintah Pada Kinerja Fiskal

pemerintah Kota dan Kabupaten Di Indonesia. Jurnal Ekonomi

Pembangunan, hal 47-63.

Kusumadewi, Diah Ayu dan Arief Rahman. 2007. Flypaper Effect Pada Dana

Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap

Belanja Daerah Pada Kabupaten/Kota Di Indonesia. JAAI Volume 11

No.1

Linn, F. Johannes. Anticorruption in Transition a Contribution to the Policy

Debate. Wasingthon D.C: The World Bank.

Maimunah, Mutiara. 2006. Flypaper Effect Pada Dana Alokasi Umum (DAU) dan

Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah Pada

Kabupaten/Kota Di Pulau Sumatra. Padang: Simposium Nasional

Akuntansi IX.

Mahardhika, Dhian.2010. Dampak Perubahan Kebijakan Pengalokasian DAU

pada Prilaku Asimetris Pemerintah Daerah Terhadap Transfer

Pemerintah Pusat (Studi pada Kabupaten/Kota di Indonesia). Skripsi:

tidak dipublikasikan.

Mardiasmo. 2002. Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.

Yogyakarta.

MD., Moh. Mahfud, Setahun Bersama Gus Dur Kenangan Menjadi Menteri Di

Saat Sulit, Jakarta: LP3ES, 2003

Mulayana, Budi, Kuwat Slamet, dan Subkhan. 2006. Keuangan Daerah

Perspektif Desentralisasi Fiskal dan Pengelolaan APBD Di Indonesia.

Jakarta: LPKPAP BPPK.

Naganathan, M. dan K.J. Sivagnanam, (1999), “Federal Transfers and Tax Efforts

of States in India”, Indian Economic Journal, 47(4), April: 101-10.

Nemec, J. dan G. Wright, (Ed.), (1997), Public Finance: Theory and Practice in

Central European Transition, Osnovy, Kiev.

28

Nordiawan, Deddi, Iswahyudi Sondi Putra, dan Maulidah Rahmawati. 2007.

Akuntansi Pemerintahan. Jakarta: Salemba Empat.

Oates, W.E., (1979), “Lump-Sum Intergovernmental Grants Have Prices Effects”,

dalam P.M. Mieszkowski dan W.H. Oakland, (Ed.), Fiscal Federalism

and Grants-in-Aid, The Urban Institute, Washington, DC: 23-30.

Oates, W.E., (1994), “Federalism and Government Finance”, dalam J. Quigley dan E.

Smolensky, (Ed.), Modern Public Finance, Harvard University Press,

Cambridge, MA: 126-51.

Oates, W.E., (1999), “An Essay on Fiscal Federalism”, Journal of Economic

Literature, 37(3), September: 1120-49.

Prakosa, Kesit Bambang, Analisi Pengaruh Dana Alokasi Umum (DAU) dan

Pendapatan Asli Darah (PAD) terhadap Prediksi Belanja Daerah (studi

empirik di wilayah Propinsi Jawa Tengah dan DIY), JAAI, Vol. 8 No. 2,

2004.

Sancoko, Bambang dkk. 2008. Kajian Terhadap Penerapan Penganggaran

Berbasis Kinerja di Indonesia: http://bppk.depkeu.go.id.

Shah, A., (1994), “The Reform of Intergovernmental Fiscal Relations in

Developing and Emerging Market Economies”, Policy and Paper Series,

No. 23, The World Bank, Washington, DC.

Shintya, Dian Ayu. 2009. Perilaku Asimetris Pemerintah Daerah Terhadap

Transfer Dari Pemerintah Pusat Pada Kabupaten / Kota di jawa Tengah.

Skripsi: tidak dipublikasikan.

Sidik, Machfud. 2002. Perimbangan Keuangan Pusat dan Daerah sebagai

Pelaksanaan Desentralisasi Fiskal (Antara Teori dan Aplikasinya di

Indonesia). Jogyakarta.

Simanjuntak, Dasan. 2006. Analisis Pengaruh PAD terhadap Pertumbuhan

Ekonomi di Kabupaten Labuhan Batu. Tesis S2 Program Pascasarjana

USU. Medan. (tidak dipublikasikan).

Simanjuntak, Robert. 2001. Kebijakan Pungutan Daerah di Era Otonomi,

Domestic Trade, Decentralization and Globalization : A One Day

Conference, LPEM-UI, Jakarta.

Sjarifudian, Hetifah. 2008. Panduan Analisis dan Advokasi Anggaran Pemerintah

Daerah di Indonesia.

http://bppk.depkeu.go.id/

29

Soejono, Kejahatan Dan Penegakan Hukum Di Indonesia, Jakarta: PT. Rineka

Cipta, 1996.

Tarigan, Robinson. 2005. Ekonomi Regional (Teori dan Aplikasi). Jakarta: PT

Bumi Aksara.

Widiyanto, Analisi Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli

Daerah (PAD) terhadap Belanja Daerah di Kabupaten/Kota di Jawa

Tengah dan DIY, Skripsi (tidak dipublikasikan), Yogyakarta: Fakultas

Ekonomi UII, 2005.

The Impact of Fund Transfer, Government Expenditure and ...

Documents

Transcript of The Impact of Fund Transfer, Government Expenditure and ...