Moderating Role of IT Development on the Relationship between Internal Control and the Quality Performance of Higher Education Institutions

Purpose: This study examines the extent to which IT development for internal control purposes has been implemented. Also, it investigates the moderating effect of IT development on the relationship between internal control implementation and Higher Education Institution (HEI) quality performance. Methodology/Approach: This research employed a survey method by distributing questionnaires to HEIs in all 34 provinces of Indonesia. As a result, 191 HEIs participated in this study. A Partial Least Squares (PLS) with the second-order analysis was utilised to test the relationship among the variables. Findings: The results revealed that the IT development for internal control purposes was generally moderate. Additionally, IT development was positively associated with internal control implementation and strengthened the relationship between internal control and HEI quality performance. Research Limitation/Implication: This study was based solely on a weak survey study regarding depth and breadth of exploration. Additionally, it did not cross-validated by re-testing the proposed model with secondary data. Originality/Value of paper: This study adds to the body of knowledge on the moderating role of IT development. Also, the results of this research can be a meaningful input for HEI management since many consider internal control carried out manually to be sufficient without the role of IT. In fact, IT development can strengthen (be a moderator) the positive relationship between internal control and HEI quality performance.