Internal control implementation and quality of higher education institutions: a moderation effect testing

Hafiez Sofyani, Zakiah Saleh and Haslida Abu Hasan

Asian Journal of Accounting Research, 2023, vol. 8, issue 4, 425-435

Abstract: Purpose - This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality. Design/methodology/approach - The study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs. Findings - The results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality. Originality/value - This study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.

Keywords: Higher education institution; Internal control; Internal quality assurance; Quality (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-09-2022-0277

DOI: 10.1108/AJAR-09-2022-0277

Access Statistics for this article

Asian Journal of Accounting Research is currently edited by Dr. Iman Harymawan

More articles in Asian Journal of Accounting Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().