E-Learning is a means to support the digitalization of education that accommodates students' learning needs anytime and anywhere. The use of E-learning in higher education has become increasingly massive since the COVID-19 pandemic. Higher education institutions accommodate students' learning needs by utilizing self-developed LMS (Learning Management System) or through other free learning platforms. This research aims to analyze the factors that influence the successful implementation of e-learning in higher education, including system quality, information quality, service quality, and education system quality. Researchers also use student learning styles as a moderating variable. This research was conducted at universities in Indonesia, and it focused on auditing and electronic data processing courses. The data analysis technique uses Moderated Regression Analysis (MRA). The research results show that system quality and service quality influence the success of e-learning implementation, and learning style cannot moderate this relationship. These findings reflect that the successful implementation of e-learning will show different results according to the focus of the student's field and period of study.