PERAN AKUNTANSI AKRUAL DAN TRANSPARANSI DALAM KEBERLANJUTAN EKONOMI

This study examines the effect of accrual-based accounting and
fiscal transparency, measured through the Corruption Perceptions
Index (CPI), on economic sustainability. The analysis uses panel
data from 156 countries over the period 2022–2024, resulting in 438
observations. Employing a random-effects regression model, the
findings demonstrate that accrual accounting significantly
strengthens economic sustainability by improving the quality of
financial reporting and enhancing fiscal accountability. Similarly,
fiscal transparency, proxied by higher CPI scores, exerts a positive
and significant influence by fostering public trust and institutional
stability. Conversely, GDP per capita, included as a control
variable, does not show a significant effect, indicating that economic
capacity alone cannot guarantee sustainability without effective
governance. The study contributes theoretically by integrating
Sustainable Development Theory and Stakeholder Theory into fiscal
governance and provides empirical novelty by simultaneously
testing accrual accounting and transparency across countries.
Practically, the results underscore the strategic role of governments,
auditors, and international institutions in advancing accrual
adoption and transparency reforms to sustain long-term economic
development.