Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh audit sektor publik terhadap
pencapaian Sustainable Development Goal (SDG) 4, yaitu pendidikan berkualitas,
di Pemerintah Aceh, serta untuk menguji peran moderasi transparansi keuangan dan
akuntabilitas keuangan dalam hubungan tersebut. Audit sektor publik diharapkan
dapat mendorong tata kelola pendidikan yang lebih baik, transparan, dan akuntabel.
Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Partial
Least Squares Structural Equation Modeling (PLS-SEM) melalui software
SmartPLS. Data dikumpulkan melalui penyebaran kuesioner kepada responden
yang terlibat dalam pengelolaan dan pengawasan anggaran pendidikan di Aceh.
Hasil penelitian menunjukkan bahwa audit sektor publik tidak berpengaruh
signifikan terhadap pencapaian SDG 4, meskipun memiliki arah hubungan positif.
Namun, transparansi keuangan terbukti memoderasi hubungan tersebut secara
signifikan dan memperkuat pengaruh audit sektor publik terhadap pencapaian SDG
4. Sebaliknya, akuntabilitas keuangan juga memoderasi hubungan tersebut secara
signifikan, namun justru memperlemah pengaruh audit sektor publik, dengan nilai
efek moderasi negatif. Implikasi dari penelitian ini menunjukkan pentingnya
memperkuat transparansi dalam tata kelola pendidikan agar efektivitas audit sektor
publik dapat dioptimalkan. Di sisi lain, dimensi akuntabilitas perlu dikaji lebih
dalam agar tidak bersifat administratif semata, melainkan mampu mendorong
perbaikan kualitas pendidikan secara substantif.

Kata Kunci: Audit Sektor Publik, SDG 4, Transparansi Keuangan, Akuntabilitas
Keuangan, Moderasi, PLS-SEM.

ABSTRACT This study aims to analyze the effect of public sector audits on the achievement of Sustainable Development Goal (SDG) 4, namely quality education, in the Aceh Provincial Government, as well as to examine the moderating role of financial transparency and financial accountability in this relationship. Public sector audits are expected to promote better, more transparent, and more accountable education governance. This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS software. Data were collected through the distribution of questionnaires to respondents involved in the management and oversight of education budgets in Aceh. The results indicate that public sector audits do not significantly influence the achievement of SDG 4, despite having a positive directional relationship. However, financial transparency was found to significantly moderate this relationship and strengthen the influence of public sector audits on the achievement of SDG 4. Conversely, financial accountability also significantly moderates this relationship, but weakens the influence of public sector audits, with a negative moderation effect value. The implications of this study highlight the importance of strengthening transparency in education governance to optimize the effectiveness of public sector audits. On the other hand, the dimension of accountability needs to be further examined to ensure it is not merely administrative but capable of driving substantive improvements in education quality. Keywords: Public Sector Audit, SDG 4, Financial Transparency, Financial Accountability, Moderation, PLS-SEM.