Volume 21 Issue 1, April 2026
ARTICLE INFO
Article History:
Received:
Accepted:
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
1Department of Economic Development, Faculty of Economics and Business,
Universitas Terbuka, Indonesia
2Department of Accounting, Faculty of Economics and Business,
Universitas Terbuka, Indonesia
3Department of Management, Faculty of Economics and Business,
Indonesia Computer University, 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 aims to analyze the effect of implementing Good Procurement Governance (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 show that GPG has 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 transparency, accountability, responsibility, independency, and fairness manner. Application of planned behavior theory and capacity building theory simultaneously on the acceptance of information systems for procurement.
Keywords: Good Procurement Governance, Behavior of Procurement Apparatus, Higher Education Institutions
*Corresponding Author: adrian@ecampus.ut.ac.id
