Authors - Alfito Athar Rayyansyah, Abdurrahman Faris Indriya Himawan, Galuh Sudarawerti Abstract - Governance challenges remain a major concern in large-scale procurement activities, particularly regarding transparency, accountability, and operational effectiveness. This study investigates the role of Big Data Analytics (BDA) and Information Processing Capability (IPC) in enhancing governance outcomes within the e-procurement environment of PT PLN Indonesia Power. Specifically, the study examines how these capabilities contribute to transparency and accountability and how they affect both financial and non-financial procurement performance. A quantitative research design was employed, and data were gathered from employees engaged in procurement-related activities. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all proposed hypotheses are statistically supported. BDA emerged as the primary factor driving transparency and accountability, which subsequently improves procurement performance, particularly non-financial outcomes. The findings reveal that IPC serves as a key enabler in maximizing the value of BDA while increasing the ability of e-procurement systems to support data-driven analysis. These findings offer practical implications for state-owned enterprises by emphasizing the importance of integrating analytical capabilities and information-processing resources to strengthen governance quality and improve procurement effectiveness in digital environments.