IDEAS home Printed from https://ideas.repec.org/a/bsa/jtaken/v10y2024i2p123-142id1779.html
   My bibliography  Save this article

International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1

Author

Listed:
  • Dzur Awalia
  • Muhammad Ikbal Abdullah
  • Andi Chairil Furqan
  • Megawati Megawati

Abstract

Poverty reduction is both a key goal and a prerequisite for sustainable development, requiring improved oversight and governance for lasting impact. This study examines the role of Supreme Audit Institutions (SAI) oversight and effective government governance in achieving the United Nations (UN) Sustainable Development Goal (SDG) 1, which focuses on poverty alleviation. This study integrates government governance, SAI oversight, and economic indicators to offer new insights into the factors influencing SDG 1 for poverty alleviation. Using multiple linear regression on data from 116 UN member countries in 2021, this study analyzes the impact of SAI oversight and government governance quality on SDG 1. Gross domestic product (GDP) and gross national income (GNI) serve as control variables to evaluate their role in poverty reduction. The findings indicate that stronger SAI oversight and improved governance significantly contribute to poverty reduction efforts aligning with SDG 1. Economic factors, including larger GDP and country classification (developed vs. developing), also show positive effects, highlighting the role of resources and governance capacity in poverty alleviation. Strengthening SAI oversight and government governance is essential to accelerate SDG 1 achievement, with theoretical and practical policy implications. Economic resources, such as GDP and GNI, are also critical in supporting sustainable poverty reduction.

Suggested Citation

  • Dzur Awalia & Muhammad Ikbal Abdullah & Andi Chairil Furqan & Megawati Megawati, 2024. "International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1," Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Badan Pemeriksa Keuangan Republik Indonesia, vol. 10(2), pages 123-142.
    • Handle: RePEc:bsa:jtaken:v:10:y:2024:i:2:p:123-142:id:1779
    as

    Download full text from publisher

    File URL: https://jurnal.bpk.go.id/TAKEN/article/view/1779
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Subhash Abhayawansa & Carol A. Adams & Cristina Neesham, 2021. "Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(4), pages 923-945, March.
    2. Toyo Amègnonna Marcel Dossou & Emmanuelle Ndomandji Kambaye & Festus Victor Bekun & Abalou Omar Eoulam, 2023. "Exploring the linkage between tourism, governance quality, and poverty reduction in Latin America," Tourism Economics, , vol. 29(1), pages 210-234, February.
    3. Alkire, Sabina & Nogales, Ricardo & Quinn, Natalie Naïri & Suppa, Nicolai, 2021. "Global multidimensional poverty and COVID-19: A decade of progress at risk?," Social Science & Medicine, Elsevier, vol. 291(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ana Sopanah & Adya Hermawati & Syamsul Bahri & Imanita Septian Rusdianti, 2024. "From Traditional-Ritual Activities to Financial Report: Integrating Local Wisdom in Bantengan Financial Bookkeeping," JRFM, MDPI, vol. 17(12), pages 1-15, November.
    2. Pérez Gelves, Jhon Jairo & Østergaard, Poul Alberg & Díaz Flórez, Guillermo Andrés, 2023. "Energy poverty assessment and the impact of Covid-19: An empirical analysis of Colombia," Energy Policy, Elsevier, vol. 181(C).
    3. Peterson K. Ozili, 2023. "Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development," Contemporary Studies in Economic and Financial Analysis, in: Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy, volume 110, pages 145-158, Emerald Group Publishing Limited.
    4. Tang, Kai & Li, Zhenshan & He, Chun, 2023. "Spatial distribution pattern and influencing factors of relative poverty in rural China," Innovation and Green Development, Elsevier, vol. 2(1).
    5. Alkire, Sabina & Nogales, Ricardo & Quinn, Natalie Naïri & Suppa, Nicolai, 2023. "On track or not? Projecting the global Multidimensional Poverty Index," Journal of Development Economics, Elsevier, vol. 165(C).
    6. Dilshad Ahmad & Sidra Khurshid & Muhammad Afzal, 2024. "Climate change vulnerability and multidimensional poverty in flood prone rural areas of Punjab, Pakistan: an application of multidimensional poverty index and livelihood vulnerability index," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(5), pages 13325-13352, May.
    7. Alex Adegboye & Abrams M.E. Tagem, 2023. "Tax and sustainable development in sub-Saharan Africa: Beyond accountability and responsiveness," WIDER Working Paper Series wp-2023-54, World Institute for Development Economic Research (UNU-WIDER).
    8. Lexis Alexander Tetteh & Cletus Agyenim‐Boateng & Samuel Nana Yaw Simpson, 2024. "Institutional pressures and accountability processes in pursuit of sustainable development goals: Insights from Ghanaian indigenous oil companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 89-107, January.
    9. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    10. Gianluca ZANELLATO, 2022. "Ï»¿Sustainable Development Goals And Accounting Profession: A Quantitative Review Of The Existent Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-8.
    11. Luis-Felipe Lopez-Calva & Kimberly Blair Bolch & Stojkoski,Viktor & Fernandez,Almudena, 2024. "Development Acupuncture : The Network Structure of Multidimensional Poverty and Its Implications," Policy Research Working Paper Series 10882, The World Bank.
    12. Nicolai Suppa & Sabina Alkire & Ricardo Nogales, 2023. "The many forms of poverty: Analyses of deprivation interlinkages in the developing world," IREA Working Papers 202321, University of Barcelona, Research Institute of Applied Economics, revised Dec 2023.
    13. Antonio Villar, 2022. "Welfare poverty and human development," Working Papers 22.04, Universidad Pablo de Olavide, Department of Economics.
    14. Rodolfo Damiano & Chiara Di Maria, 2024. "Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2715-2732, July.
    15. Bagas Aditya & Ikhwan Amri, 2023. "Rethinking Informal Economy Resilience during Crisis: Experience from COVID-19 Pandemic," The Indian Journal of Labour Economics, Springer;The Indian Society of Labour Economics (ISLE), vol. 66(3), pages 711-737, September.
    16. Huanqi Luo & Yanfei Shu & Zhaoyang Cai, 2023. "Investigating the multidimensional relative poverty in China: Evidence from Nanling Yao ethnic group area," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(11), pages 12357-12370, November.
    17. Bara’ Abdallah AlShurman & Zahid Ahmad Butt, 2023. "Proposing a New Conceptual Syndemic Framework for COVID-19 Vaccine Hesitancy: A Narrative Review," IJERPH, MDPI, vol. 20(2), pages 1-20, January.
    18. Prince Gyimah & Kingsley Opoku Appiah & Kwadjo Appiagyei, 2025. "Unraveling contemporary trends on United Nations sustainable development goals: A new global bibliometric and literature review analysis," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2579-2598, April.
    19. Pham Quang Huy & Vu Kien Phuc, 2025. "Changing times: does the critical success factors boosting green transition of SMEs remain unchanged?," Journal of Innovation and Entrepreneurship, Springer, vol. 14(1), pages 1-32, December.
    20. Solichah Ratnasari & Kosuke Mizuno & Herdis Herdiansyah & Edward G. H. Simanjutak, 2023. "Enhancing Sustainability Development for Waste Management through National–Local Policy Dynamics," Sustainability, MDPI, vol. 15(8), pages 1-24, April.

    More about this item

    Keywords

    SDGs; No Poverty; SAI; Governance;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bsa:jtaken:v:10:y:2024:i:2:p:123-142:id:1779. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Selvia Vivi Devianti (email available below). General contact details of provider: https://jurnal.bpk.go.id/index.php/TAKEN/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.