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
23 Jan 2026

Abstract

Research aims: This study aims to examine the effect of Good Procurement Governance (GPG) on organisational performance in public institutions, namely state universities. Design/Methodology/Approach: The research method used quantitative data obtained from a survey of 157 procurement practitioners at the Open University and analysed statistically using Structural Equation Modelling–Partial Least Squares (SEM-PLS). Research findings: The results of the relationship between GPG and performance were discussed in a focus group discussion with procurement experts to strengthen the interpretation of the results. The results show that GPG has a significant negative effect on organisational performance. The implementation of GPG contributes positively to improving value-for-money performance (economy, efficiency, effectiveness). These findings emphasise 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 based on contingency theory, and practically by providing recommendations for strengthening procurement governance in state 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 ...