Economic and Business Horizon
Vol. 5 No. 5 (2026): September

Information Technology Utilization and Internal Control on Government Agency Performance: The Moderating Role of Organizational Commitment

Widya Putri (Universitas Tadulako, Indonesia)
Rudy Usman (Universitas Tadulako, Indonesia)
Masruddin Masruddin (Universitas Tadulako, Indonesia)
Femilia Zahra (Universitas Tadulako, Indonesia)



Article Info

Publish Date
25 Sep 2026

Abstract

This study aims to examine the effects of information technology utilization and internal control on government agency performance and to analyze the moderating role of organizational commitment. This study employed a quantitative approach using an explanatory survey method involving 52 employees. Data were analyzed using WarpPLS to examine the direct and moderating relationships among the research variables. The results indicate that information technology utilization has a significant effect on government agency performance, with a coefficient of 0.250 and a p-value of 0.026. Internal control also has a significant effect on government agency performance, with a coefficient of 0.362 and a p-value of 0.002. Furthermore, organizational commitment significantly moderates the relationship between information technology utilization and performance, with a coefficient of 0.319 and a p-value of 0.006. However, organizational commitment does not moderate the relationship between internal control and performance, as indicated by a coefficient of -0.046 and a p-value of 0.369. The model explains 48.7% of the variation in government agency performance, as indicated by the R-square value of 0.487. These findings emphasize the importance of strengthening technological capability, internal control systems, and organizational commitment to improve public sector performance.

Copyrights © 2026






Journal Info

Abbrev

ebh

Publisher

Subject

Economics, Econometrics & Finance

Description

Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, ...