<![CDATA[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.]]>
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