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Rudy Usman
Fakultas Ekonomi Universitas Tadulako
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Journal : Economics and Business Journal

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The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia Astrid, Astrid; Iqbal, Muhammad; Zahra, Femilia; Usman, Rudy
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.369

Abstract

This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Co-Authors -, Famiono Abdul Hakim Abdul Pattawe Abdullah, M. Ikbal Aisyah Rizkina Alif Maulana, Alif Amir, Andi Mattulada Ananta, Hazel Nabil Andi Bayu Hamid Andi Indriani Ibrahim Andi Mappanyukki Astrialestari, Astrialestari Astrid, Astrid Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dian Safita Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Furqan, Andi Chairil Hamdani, Sawitri Setiati Haryono Pasang Kamase Indrisari, Rahayu Jamaluddin Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Marlon, Marlon Martinez, Deswita Masruddin Mattulada, Andi Meldawati, Lucyani Misbahul Aulia Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Mustamin Mustamin Mutmainah Mutmainah Nini Andriani Nur Hikmah NUR, MUFLIHA Nurhidayah Nurhidayah Okto Irianto, Okto Palawa, Muh Riswandi Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Ridwan - Saleh, Fadli Moh. Septrilion Barengko Setiawan, Dina Faidahlya Putri Sri Wahyuni Syafitri, Dhiza Tandungan, Datu Putri Adela Tanra, Andi Ainil Mufidah Yuldi Mile Yuly Azahra Yuningsi, Yuningsi Zahara, Nurul