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

Q2 Business, Management and Accounting
H. Sofyani, Z. Saleh, Haslida Abu Hasan
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引用次数: 1

Abstract

PurposeThis 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/approachThe 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.FindingsThe 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/valueThis 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.
高校内部控制实施与质量:适度效应检验
目的探讨内部控制对高校内部质量保证实施与高校质量关系的调节作用。设计/方法学/方法本研究采用调查方法,采用偏最小二乘-结构方程建模(PLS-SEM)技术和二阶分析方法进行假设检验。问卷调查共对191所高等教育院校进行。结果表明,内部控制和内部质量保证的实施与高等学校的质量呈正相关。此外,内部控制的实施加强了内部质量保证与高等学校质量之间的关系。原创性/价值本研究增加了关于内部控制在高等教育部门的调节作用及其在非经济方面(即高等教育质量)的作用的知识体系。
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来源期刊
AJAR Asian Journal of Accounting Research
AJAR Asian Journal of Accounting Research Business, Management and Accounting-Accounting
CiteScore
4.40
自引率
0.00%
发文量
21
审稿时长
12 weeks
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