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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economics, Management and Accounting Jurnal Nusa Manajemen
Femilia Zahra
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Owner : Riset dan Jurnal Akuntansi

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The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1 Firdiansyah, Mimin Alga; Andi Chairil Furqan; Femilia Zahra; Muhammad Ikbal Abdullah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2800

Abstract

Access to basic sanitation services represents a critical component in the achievement of the Sustainable Development Goals (SDGs), particularly Target 1.4.1, which emphasizes the necessity of providing essential services to all segments of the population without discrimination. Although national statistics indicate a gradual improvement in access, significant disparities persist at the subnational level, highlighting challenges in local fiscal governance. This study aims to analyze the simultaneous influence of Corruption Control (CC, measured using the Corruption Control Effectiveness Index (CCEI), Financial Report Quality (QFR, measured through audit opinions), and Local Own-Source Revenue (LOSR) on access to basic sanitation services. Employing a quantitative approach through a multiple linear regression model, this research utilizes panel data from 495 local governments across Indonesia over the period 2021–2022. The empirical results reveal that all three independent variables CC, QFR, and (LOSR) exert a positive and statistically significant effect on the expansion of sanitation service coverage. These findings underscore the relevance of the good governance framework in the context of public financial management at the local level. The study concludes that strengthening fiscal integrity, enhancing financial transparency, and promoting fiscal autonomy are key strategies to accelerate equitable and sustainable access to sanitation services. Furthermore, the results suggest that improvements in local institutional quality and capacity can play a vital role in advancing inclusive development. Future research is recommended to incorporate additional indicators under SDG Target 1.4.1, such as access to safe drinking water, adequate housing, and productive assets, to generate a more comprehensive understanding of local development dynamics.
Co-Authors Abdilah Rifa'i Latif Abdul Kahar Andi Chairil Furqan Arthur Frengki Kaharu Dian Safita Erwinsyah Firdiansyah, Mimin Alga Masruddin Masruddin Mawada Rahma Sari Misbahul Aulia Miswati Muhammad Din Muhammad Ikbal Abdullah Phatra Anggana Djuri Rasyid Muhammad Hartoyo Selfina Lahabu Stevin David Yuly Azahra