JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Vol 18, No 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

IT governance and IT application orchestration capability role on organization performance during the COVID-19 pandemic: An intervening of business-IT alignment

Afrizal Tahar (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Bantul)
Hafiez Sofyani (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Bantul)
Detra Putri Kunimasari (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Bantul)



Article Info

Publish Date
31 Mar 2021

Abstract

The COVID-19 pandemic has evolved into a multi-faceted global crisis with massive challenges for any organization around the world. With lockdowns and other social distancing protocols implemented in countries worldwide, economic activities and social interactions become increasingly reliant on technology. This study aimed to examine the intervention role of business-IT alignment on the influence of IT governance (ITG) and IT application orchestration capability (IT-AOC) on organization performances. The educational sector was chosen as an object of study as this sector will experience a decade of radical technology-driven change due to COVID-19's stimulus and there were limited IT-AOC studies that used this sector as a research object. This study use a survey method and purposive sampling with a total classified sample of 55 higher education institutions (HEIs) and 110 respondents involved represent the samples. Data analysis was conducted using a Variance-Based Structural Equation Modeling (VB-SEM) approach of Partial Least Square (PLS) technique. The results suggest that both ITG and IT-AOC have a positive effect on organization performances. Moreover, this study proved that business-IT alignment can intervene the influence of ITG and IT-AOC on organization performances.

Copyrights © 2021






Journal Info

Abbrev

jema

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual ...