Journal of Accounting and Investment
Vol. 27 No. 1 (2026): January 2026

Good procurement governance and organisational performance: A contingency theory approach to procurement practices in XYZ universities

Sutawijaya, Adrian (Unknown)
Muktiyanto, Ali (Unknown)
Geraldina, Ira (Unknown)
Narimawati, Umi (Unknown)



Article Info

Publish Date
30 Jan 2026

Abstract

Research aims: This study examines the effect of Good Procurement Governance (GPG) on organisational performance in public institutions, particularly in XYZ Universities.Design/Methodology/Approach: The research method used quantitative data from a survey of 157 procurement practitioners at the XYZ University, which were analysed statistically using Structural Equation Modelling–Partial Least Squares (SEM-PLS). To complement and deepen the interpretation of the confirmatory factor analysis results, a qualitative approach was subsequently employed through Focus Group Discussions (FGDs) with XYZ University procurement actors.Research findings: The results show that GPG negatively affects organisational performance, while each GPG dimension positively enhances it. This result indicates the importance of fit between regulations, institutions, human resources, and information systems within the contingency theory framework.Theoretical contribution/Originality: This study contributes theoretically by expanding the GPG model grounded in contingency theory and practically by providing recommendations for strengthening procurement governance in public universities.

Copyrights © 2026






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...