Internal control implementation and quality of higher education institutions: a moderation effect testing
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2023-11-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2022-0277/full/pdf |
| _version_ | 1797635974670319616 |
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| author | Hafiez Sofyani Zakiah Saleh Haslida Abu Hasan |
| author_facet | Hafiez Sofyani Zakiah Saleh Haslida Abu Hasan |
| author_sort | Hafiez Sofyani |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-11T12:28:41Z |
| format | Article |
| id | doaj.art-7b5ec1a905aa4025b4445ddcb2210180 |
| institution | Directory Open Access Journal |
| issn | 2459-9700 2443-4175 |
| language | English |
| last_indexed | 2024-03-11T12:28:41Z |
| publishDate | 2023-11-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | AJAR (Asian Journal of Accounting Research) |
| spelling | doaj.art-7b5ec1a905aa4025b4445ddcb22101802023-11-06T05:09:02ZengEmerald PublishingAJAR (Asian Journal of Accounting Research)2459-97002443-41752023-11-018442543510.1108/AJAR-09-2022-0277Internal control implementation and quality of higher education institutions: a moderation effect testingHafiez Sofyani0Zakiah Saleh1Haslida Abu Hasan2Department of Accounting, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, MalaysiaDepartment of Accounting, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, MalaysiaDepartment of Accounting, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, MalaysiaPurpose – 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.https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2022-0277/full/pdfHigher education institutionInternal controlInternal quality assuranceQuality |
| spellingShingle | Hafiez Sofyani Zakiah Saleh Haslida Abu Hasan Internal control implementation and quality of higher education institutions: a moderation effect testing AJAR (Asian Journal of Accounting Research) Higher education institution Internal control Internal quality assurance Quality |
| title | Internal control implementation and quality of higher education institutions: a moderation effect testing |
| title_full | Internal control implementation and quality of higher education institutions: a moderation effect testing |
| title_fullStr | Internal control implementation and quality of higher education institutions: a moderation effect testing |
| title_full_unstemmed | Internal control implementation and quality of higher education institutions: a moderation effect testing |
| title_short | Internal control implementation and quality of higher education institutions: a moderation effect testing |
| title_sort | internal control implementation and quality of higher education institutions a moderation effect testing |
| topic | Higher education institution Internal control Internal quality assurance Quality |
| url | https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2022-0277/full/pdf |
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