Jurnal Reviu Akuntansi dan Keuangan, vol 11 no 3, p. 483-495 © 2021 jrak. all rights reserved http://ejournal.umm.ac.id/index.php/jrak Website: ejournal.umm.ac.id/index.php/jrak *Correspondence: hafiez.sofyani@umy.ac.id DOI: 10.22219/jrak.v11i3.18637 Citation: Sofyani, H., Saleh, Z., & Hasan, H, A. (2021). Investigation On Key Factors Promoting Internal Control Implementation Effectiveness In Higher Education Institution: The Case Of Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 11(3), 483-495. Article Process Submitted: November 11, 2021 Reviewed: November 15, 2021 Revised: December 30, 2021 Accepted: December 31, 2021 Published: January 25, 2022 Office: Department of Accounting University of Muhammadiyah Malang GKB 2 Floor 3. Jalan Raya Tlogomas 246, Malang, East Java, Indonesia P-ISSN: 2615-2223 E-ISSN: 2088-0685 Article Type: Research Paper Investigation On Key Factors Promoting Internal Control Implementation Effectiveness In Higher Education Institution: The Case Of Indonesia Hafiez Sofyani 1* , Zakiah Saleh 2 , Haslidaa Abu Hasan 3 Affiliation: 1 Department of Accounting, Universitas Muhammadiyah Yogyakarta, D.I. Yogyakarta, Indonesia 2,3 Department of Accounting, University of Malaya, Kuala Lumpur, Malaysia ABSTRACT This study aims to investigate the key factors promoting internal control implementation effectiveness in Indonesian Higher Education Institutions (HEIs). This study uses a qualitative approach by employing interviews as data collection technique. 13 informants were involved, consisting of management members of internal control unit, top management of HEI, and HEI accreditation assessor. The results reveal that to achieve effective implementation of internal control, seven key factors must be considered, including: (1) Management and foundation roles; (2) Awareness of all organization members; (3) Sufficient and competence of human resources; (4) Internal auditor attitude; (5) Organizational climate; (6) IT support; and (7) Funding support. The results of this study address research gaps related to internal control studies in the context of HEI, especially in developing countries, which according to Chalmers et al. (2019) still gets very little attention by accounting scholars. KEYWORDS: Key Factors; Internal control; Higher Education Institutions; Indonesia.