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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Public Accounting and Sustainability
Suryo Pratolo
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Unveiling the strategic role of performance measurement systems in organizational performance and accountability Azmi, Fidela Nuzul; Pratolo, Suryo
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.27825

Abstract

Research aims: This study examines the effect of IT governance on performance and accountability in private universities in Java, Indonesia, by positioning the Performance Measurement System (PMS) as the sole mediating mechanism. Design/Methodology/Approach: A quantitative approach was employed using a structured questionnaire with a five-point Likert scale. Data were collected from senior leaders and management staff of 183 private universities in Java through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings: The results show that IT governance has no significant direct effect on institutional performance and accountability. Instead, its influence operates entirely through PMS, indicating full mediation. PMS serves as the key mechanism through which IT governance contributes to organizational outcomes in higher education institutions. Theoretical contribution/ Originality: This study refines the IT governance–performance framework by proposing a parsimonious mediation model that positions PMS as the central explanatory mechanism. The findings demonstrate that governance effectiveness depends on performance measurement processes rather than direct technological effects. Practitioner/Policy implication: The findings suggest that university leaders and policymakers should prioritize the development and institutionalization of IT-enabled PMS. Strengthening PMS-oriented IT governance can enhance transparency, accountability, and performance management. Research limitation/Implication: This study is limited to private universities in Java, Indonesia, which may restrict generalizability. Future research should examine public universities, institutions in other regions, and additional contextual factors influencing IT governance effectiveness.
Co-Authors Aji, Tri Susilo Wahyu Alfi Muthia Anjani Alfi Muthia Anjani Andi Nurcahya Andi Nurcahya Anwar, Misbahul Arifin Hamsyah Mukti Arifin Hamsyah Mukti Arifin Hamsyah Mukti Aristanti Widyaningsih Atmaja, Nandhika Ristyawardani Surya Azmi, Fidela Nuzul Bambang Jatmiko Bambang Jatmiko Binang Sukma Yudha, Binang Sukma Binary, Javanti Citra Rizki Amalia, Citra Rizki Dianingsih, Diah Hapsari Farida Ikhwandarti Febriana Diah Irmawati Firdaus, Muhamad Aditya Ha, Nguyen Tran Thai Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ilham Maulana Saud Ilham Maulana Saud Jabal Firdaus Arifin, Jabal Firdaus Karyanti Karyanti Kholifah Fil Ardhi Misbahul Anwar Misbahul Anwar Muchamad Imam Bintoro, Muchamad Imam Mukti, Arifin Hamsyah Noviyana, Ressy Amanda Nurcahya, Andi Rani, Ratih Hayu Ressy Amanda Noviyana Rudy Suryanto Sadjiman, Vidya Putri Spama, Diandra Talita Thamrin, Dara Alifa Fajriati Titi Laras Tiyas Puji Utami Tiyas Puji Utami Tri Susilo Wahyu Aji Utami, Tiyas Puji Veni Soraya Dewi Vidya Putri Sadjiman