Volume 21 Issue 1, April 2026

     

    ARTICLE INFO
    Article History:
    Received: 23 September 2025
    Accepted: 20 February 2026
    Published: 30 April 2026

    ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 21 ISSUE 1

    THE INFLUENCE OF GOOD PROCUREMENT GOVERNANCE (GPG) ON THE BEHAVIOR OF PROCUREMENT APPARATUS

     

    Adrian Sutawijaya1*, Ali Muktiyanto2, Ira Geraldina3 and Umi Narimawati4

    1,2,3 Universitas Terbuka, Indonesia
    4 Universitas Komputer Indonesia, Indonesia

     

    ABSTRACT

    Good Procurement Governance (GPG) is expected to be able to change the behavior of procurement apparatus in adopting the procurement system to be more positive in obtaining goods/services as needed, with the desired quantity and quality. This study aimed to analyze the effect of implementing GPG on the behavior of procurement apparatus in higher education institutions. The research sample was 102 people, consisting of procurement apparatus in state higher education institutions. The research data were obtained through a questionnaire containing an instrument to explore information about the application of governance principles at each stage of procurement, with the approach of planned behavior theory and capacity building theory. Hypothesis testing was carried out in a Structural Equation Model (Structural Equation Modeling), which analyzes the path, significance, and direction of the relationship between the measurement model and the structural model. The results of the hypothesis test showed that GPG had a positive effect on the behavior of the procurement apparatus. This means that the better the GPG, the better the behavior of the procurement apparatus in adopting the procurement system to obtain goods/services according to the desired quantity and quality in a transparent, accountable, responsible, independent, and fair manner.

    Keywords:
    Good Procurement Governance
    Behavior of Procurement Apparatus
    Higher Education Institutions

    *Corresponding Author. E-mail address: adrian@ecampus.ut.ac.id

    Please publish modules in offcanvas position.