PENGARUH AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH TERHADAP PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS (SDG 11) DI INDONESIA

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 11