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: | Hafiez Sofyani, Zakiah Saleh, Haslida Abu Hasan |
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Format: | Article |
Language: | English |
Published: |
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 |
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