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.
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