Pengaruh Akuntabilitas Keuangan Pemerintah Terhadap Pencapaian Sdgs 1 Di Indonesia

This study aims to analyze the effect of government financial report accountability on the
achievement of Sustainable Development Goals (SDGs) 1 in Indonesia. The study used secondary
data obtained from the Central Statistics Agency (BPS) and the Supreme Audit Agency (BPK). The
study sample consisted of 456 local governments with an observation period of 2021–2022, resulting
in 912 observations. The analytical method used was panel data regression with the Generalized
Least Squares (GLS) approach and the Random Effects Model (REM). The results showed that
government financial report accountability has a positive and significant effect on the achievement
of SDG 1. The coefficient value of 0.645 with a significance level of 0.000 indicates that the better
the level of local government accountability, the higher the achievement of poverty alleviation. This
study proves that transparent, accountable, and effective financial governance can support the
success of government programs in improving public welfare and accelerating the achievement of
sustainable development in Indonesia.
Keywords: Accountability, Government Financial Reports, Poverty Alleviation, Local Government,
Sustainable Development Goals (SDGs)