Pengaruh Belanja Pegawai Dan Belanja Modal Terhadap Flypaper Effect (Studi pada Kabupaten dan Kota di Sumatera 2008-2012)
Abstract: This study aimed to
examine (1) the influence of personnel expenditure to flypaper, and (2) the
effect of capital expenditure on flypaper on counties and cities in Sumatra.
This research is classified as a type of research that is causative. The
population of this research is the counties and cities in Sumatra in 2008 until
2012. Samples were determined based on purposive sampling method, to obtain a
sample of 132 counties and cities. The data used in this study is secondary
data. Data was collected with the documentation technique. Analysis of the data
used is the logistic regression analysis. The research proves that (1) the
personnel expenditures positive significant effect on the occurrence of
flypaper, and (2) capital expenditures significantly positive on flypaper effecr.
Penulis: Diana Fitri
Kode Jurnal: jpakuntansidd140712
