PENGARUH IT GOVERNANCE DAN IT UNIT AUTHORITY TERHADAP AKUNTABILITAS PERGURUAN TINGGI DENGAN IT APPLICATION ORCHESTRATION CAPABILITY SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perguruan Tinggi di Pulau Jawa)

This research aims to analyze the effect of IT Governance and IT Unit Authority on Higher Education Accountability towards IT Application Orchestration Capability as an intervening variable of Higher Education in Java Island. The dependent variable in this study is Higher Education Accountability, while IT Governance and IT Unit Authority are used as independent variables and IT Application Orchestration Capability as intervening variables. The data used in this study are primary data collected from structural officials at tertiary institutions in Java Island by using purposive sampling method. This study derived five hypotheses that were tested using the SEM-PLS analysis tool through the SmartPLS version 3.0 application. The results of this study indicate that IT Governance and IT Unit Authority have a positive effect on IT Application Orchestration Capability. Meanwhile, IT Governance, IT Unit Authority, and IT Application Orchestration Capability have no effect on Higher Education Accountability.