The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia
DOI:
10.47353/ecbis.v4i4.369Published:
2026-05-16Downloads
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.
Keywords:
Accountability Transparency Financial Government SDGS 11References
Adiyanti, A., Eka, H. A., & Heni, R. (2025). Analisis Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengentasan Kemiskinan. Solusi, 23(3).
Aflah, F. R., Risnawati, R., & Hamdani, M. F. (2025). Penerapan regresi linier berganda dalam menilai hubungan antar variabel dalam penelitian kuantitatif. Innovative: Journal Of Social Science Research, 5(3), 4195–4211.
Afrilia, W. Q., Sudaryanti, D., & Mahsuni, A. W. (2024). Pengaruh Akuntabilitas Pengelolaan Dana Desa dan Digitalisasi Pelaporan Keuangan Desa Terhadap Sustainable Development Goals (SDGs) Desa (Studi Kasus Kecamatan Wagir Kabupaten Malang). E_Jurnal Ilmiah Riset Akuntansi, 13(01), 325–332.
Aisyah, M. S., Amanda, A., Fakia, I., & Mariana, M. (2024). Evaluasi kinerja BPK dalam meningkatkan akuntabilitas dan transparansi keuangan pemerintah daerah. Ekalaya: Jurnal Ekonomi Akuntansi, 2(4), 302–311.
Amirya, M., & Irianto, G. (2023). Tantangan Implementasi Sustainable Development Goals (SGDs) Di Indonesia. Jurnal Ilmiah Akuntansi Peradaban, 9(1), 187–198.
Azizah, N., Burhan, M. G. R., Irwansyah, I., Sagena, U. W., & Masjaya, M. (2024). National capital development policy as a strategy for achieving sustainable development goals in Indonesia. Al-Ishlah: Jurnal Ilmiah Hukum, 27(2), 178–200.
Dewi, F. G. R., & Sapari, S. (2020). Pengaruh akuntabilitas alokasi dana desa, transparansi, kebijakan desa, partisipasi masyarakat terhadap pembangunan. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(5).
Frysa Wiriantari, S. T., Tahir, A. M. A., Amahoru, B., Tamrin, M., Anriani Safar, S. T., Nahdatunnisa, I., Yusuf, N. R., ST, M. S. P., Wahid, I. M. S., & SPWK, M. S. P. (2025). Perencanaan Kota. Arsy Media.
Hadisutisna, S. (2025). Menakar Akuntabilitas Fiskal Pemerintah Provinsi DKI Jakarta: Analisis Dokumen Realisasi Anggaran Tahun 2021–2023. Aspirasi, 15(2), 88–103.
Hales, R., & Birdthistle, N. (2023). The sustainable development goals–SDG# 11 sustainable cities and communities.
Handani, S. S. (2024). ANALISIS PERAN KEWIRAUSAHAAN SOSIAL DALAM MENDORONG AKUNTABILITAS DAN TRANSPARANSI UNTUK PENCAPAIAN SDGS. AKURAT| Jurnal Ilmiah Akuntansi FE UNIBBA, 15(03), 137–143.
Hendriarto, P., Sangapan, L. H., Paryanti, A. B., Manurung, A. H., & Manurung, A. (2025). Akuntansi sektor publik di Indonesia: Kajian sistematis atas transparansi dan akuntabilitas keuangan pemerintah. Jurnal Greenation Ilmu Akuntansi, 3(2), 59–69.
Hou, P., & Zhang, B. (2025). A generalized least-squares filter designed for GNSS data processing. Journal of Geodesy, 99(1), 3.
Huda, N., Manek, A., Taolin, M. L., & Aziz, S. (2025). Metodologi Penelitian Manajemen dan Bisnis: Pendekatan Kuantitatif, Kualitatif & Campuran. Nurul Huda.
Hutagaol, K. (2025). Kajian tentang uji asumsi klasik berbantuan SPSS. Jurnal Padegogik, 8(2), 15–28.
Jain, A., Gue, I. H., & Jain, P. (2023). Research trends, themes, and insights on artificial neural networks for smart cities towards SDG-11. Journal of Cleaner Production, 412, 137300.
Jaramillo, L. G. (2020). Make cities and human settlements inclusive, safe, resilient and sustainable. In Mining, materials, and the sustainable development goals (SDGs) (pp. 99–116). CRC Press.
Kosat, M. Y., Reu, F. M., & Mudamakin, A. K. B. (2025). Pengaruh Perencanaan, Transparansi dan Akuntabilitas Pengelolaan Dana Desa Terhadap Potensi Pencapaian Tujuan SDGs Desa (Studi Kasus di Desa Naiola Timur). Owner: Riset Dan Jurnal Akuntansi, 9(4), 3217–3231.
Küfeoğlu, S. (2022). SDG-11: Sustainable cities and communities. In Emerging technologies: Value creation for sustainable development (pp. 385–408). Springer.
Kurniawati, S. B., Supartini, S., Abdullah, S., Widyaswati, R., Maryanti, I. E., & Warsina, W. (2024). Good Governance of Village Fund to Achieve the Village Sustainable Development Goals (SDGs)-Systematic Review. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(3), 5181–5203.
Lestari, V., Lubis, R. A., Tbn, R. H., Zulpan, Z., & Arianto, A. (2026). Analisis Uji Regresi Linear Sederhana dalam Penelitian Pendidikan. Educational Journal, 1(3), 785–797.
Poojari, S., Acharya, S., SG, V. K., & Serrao, V. (2025). Modified least squares ratio estimator for autocorrelated data: Estimation and prediction. Journal of Computational Mathematics and Data Science, 14, 100109.
Risya, U., & Nurodin, I. (2017). Pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak Dan Manajemen), 6(11), 74–80.
Safitri, A. O., Yunianti, V. D., & Rostika, D. (2022). Upaya peningkatan pendidikan berkualitas di Indonesia: Analisis pencapaian sustainable development goals (SDGs). Jurnal Basicedu, 6(4), 7096–7106.
Susliyanti, E. D., & Binawati, E. (2020). Pengaruh Akuntabilitas Keuangan Dan Akuntabilitas Kinerja Terhadap Kepercayaan Dan Kepuasan Masyarakat Atas Penggunaan Dana Desa. Efektif Jurnal Ekonomi Dan Bisnis, 11(1), 1.
Tapalona, S., Fithriana, A., & Pujiyono, B. (2023). Penerapan Good Governance Melalui Platform JDCN Sebagai Instrumen dalam Mewujudkan SDGs 12 (2020-2021). Balcony, 7(1), 1–12.
UNDP. (1997). Governance for sustainable human development. UNDP.
Wiyandari, R. P., & Susilowati, E. (2025). Analisis Akuntabilitas dan Transparansi Keuangan sebagai Bentuk Pencegahan Korupsi pada Perusahaan Publik dalam Perspektif Keberlanjutan Sosial dan SDGs. BAJ: Behavioral Accounting Journal, 8(1), 76–104.
License
Copyright (c) 2026 Astrid Astrid, Muhammad Iqbal, Femilia Zahra, Rudy Usman
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
