The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems
This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires dist...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2023-12-01
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| Series: | Jurnal Kajian Akuntansi |
| Subjects: | |
| Online Access: | https://jka.ugj.ac.id/index.php/jka/article/view/17 |
| _version_ | 1797347464688173056 |
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| author | Tiyas Puji Utami Suryo Pratolo |
| author_facet | Tiyas Puji Utami Suryo Pratolo |
| author_sort | Tiyas Puji Utami |
| collection | DOAJ |
| description | This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage. |
| first_indexed | 2024-03-08T11:48:08Z |
| format | Article |
| id | doaj.art-1e2735b86f424fadaf9e81c0abe8e77d |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-03-08T11:48:08Z |
| publishDate | 2023-12-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-1e2735b86f424fadaf9e81c0abe8e77d2024-01-24T14:15:28ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912023-12-017227029010.33603/jka.vol7.no2.a1717The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management SystemsTiyas Puji Utami0Suryo Pratolo1Universitas Muhammadiyah YogyakartaUniversitas Muhammadiyah YogyakartaThis study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage.https://jka.ugj.ac.id/index.php/jka/article/view/17it governanceit capabilityorganizational performanceperformance management system |
| spellingShingle | Tiyas Puji Utami Suryo Pratolo The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems Jurnal Kajian Akuntansi it governance it capability organizational performance performance management system |
| title | The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems |
| title_full | The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems |
| title_fullStr | The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems |
| title_full_unstemmed | The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems |
| title_short | The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems |
| title_sort | influence of it governance and it capability on the performance of private higher education institutions the mediation role of performance management systems |
| topic | it governance it capability organizational performance performance management system |
| url | https://jka.ugj.ac.id/index.php/jka/article/view/17 |
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