THE APPLICATION OF GREEN ACCOUNTING AND PERFORMANCE MEASUREMENT SYSTEMS IN ENHANCING ACCOUNTABILITY IN THE CITY GOVERNMENT OF KEDIRI

Abstract

Government agencies play an important role in designing, implementing, and evaluating policies that support resource efficiency, environmental protection, and socio-economic balance. The effectiveness of pro-environmental policies requires a comprehensive and accountable measurement system in the real impact on sustainability. The purpose of this study is to determine the application of Green Accounting in Kediri City Government Regulations in the form of Kediri Perwali No. 8 of 2021, Kediri Perwali No. 48 of 2023, and Kediri City Regional Regulation No. 9 of 2009, to the general public. This study uses quantitative research methods with multiple linear regression analysis, with a survey of 171 respondents. The results of the analysis show that the implementation of Green Accounting and the Performance Measurement System has a significant positive effect on the accountability of government institutions. The results of the analysis also show that Green Accounting together with the Performance Measurement System has a partial and significant effect on government institutions in Kediri City.