Electronic Theses and Dissertation

Penelitian ini bertujuan menguji peran akuntabilitas keuangan dalam memoderasi pengaruh mandatory spending terhadap pencapaian Sustainable Development Goals (SDGs) di Indonesia, dilatarbelakangi oleh fenomena paradoks di mana peningkatan anggaran daerah tidak diikuti perbaikan signifikan pada indikator kesejahteraan. Menggunakan data panel dari 85 Kabupaten/Kota (425 observasi, 2019–2023) dan analisis Moderated Regression Analysis (MRA), hasil penelitian menunjukkan temuan empiris yang asimetris. Mandatory spending fungsi kesehatan berpengaruh negatif dan signifikan terhadap capaian SDGs 3, mengonfirmasi inefisiensi alokatif akibat dominasi belanja fisik (capital intensive). Sementara itu, mandatory spending fungsi pendidikan tidak berpengaruh signifikan terhadap capaian SDGs 4, memvalidasi fenomena budgetary slack dan crowding out belanja pegawai. Meskipun demikian, Akuntabilitas Keuangan (Opini BPK) terbukti berperan vital sebagai variabel pemoderasi yang memperkuat hubungan tersebut secara positif. Pada sektor kesehatan, akuntabilitas berperan sebagai Quasi Moderator yang memperbaiki manajemen sekaligus menekan kebocoran anggaran, sedangkan pada sektor pendidikan berperan sebagai Pure Moderator yang menjadi syarat mutlak agar anggaran efektif. Penelitian ini menyimpulkan bahwa sekadar mematuhi persentase anggaran minimum tidaklah cukup, kualitas tata kelola yang dicerminkan oleh akuntabilitas adalah kunci utama keberhasilan pembangunan daerah.
Kata Kunci: Mandatory Spending, Sustainable Development Goals (SDGs), Akuntabilitas, Inefisiensi Anggaran, Budgetary Slack.

This study aims to examine the role of financial accountability in moderating the effect of mandatory spending on the achievement of Sustainable Development Goals (SDGs) in Indonesia, motivated by the budget paradox phenomenon where increases in regional budgets are not followed by significant improvements in welfare indicators. Employing panel data from 85 Regencies/Cities (425 observations, 2019-2023) and Moderated Regression Analysis (MRA), the results show asymmetrical empirical findings. Mandatory spending on the health function has a significant negative effect on SDG 3 achievement, confirming allocative inefficiency due to the dominance of capital intensive physical spending. Meanwhile, mandatory spending on the education function has no significant effect on SDG 4 achievement, validating the phenomena of budgetary slack and the crowding out effect of personnel expenditure. However, Financial Accountability (Audit Opinion) proves to play a vital role as a moderating variable that positively strengthens these relationships. In the health sector, accountability acts as a Quasi Moderator that improves management while suppressing budget leakage, whereas in the education sector, it acts as a Pure Moderator, serving as a necessary condition for budget effectiveness. This study concludes that mere compliance with minimum budget percentages is insufficient, the quality of governance reflected by accountability is the key determinant of regional development success. Keywords : Mandatory Spending, Sustainable Development Goals (SDGs), Accountability, Budget Inefficiency, Budgetary Slack.