Main Article Content
Abstract
This study aims to analyze the influence of fiscal capacity, regional head profile, and community quality on public information disclosure through local government websites (WSD) and its implications for achieving the Sustainable Development Goals (SDGs) indicators. The research employed a quantitative approach using purposive sampling and Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis. The results reveal that fiscal capacity, regional head profile, and community quality contribute weakly to very weakly to improving the quality of WSD. The R-square values indicate that the variation in WSD can be explained by only 15% (low category), while SDGs can be explained by 51% (moderate–substantial category). Nevertheless, community quality shows a strong influence on the achievement of SDGs, suggesting that the increasingly critical capacity of society has not been fully matched by the optimization of WSD as an instrument of substantive transparency. Therefore, the role of WSD as a medium of legitimacy and accountability still needs to be strengthened to more effectively and participatively support the achievement of SDGs.