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    Performance determinants of higher education institutions and the mediating role of quality culture: internal auditors’ perspectives by Helmi Yazid, Lili Sugeng Wiyantoro, Tubagus Ismail, Iis Ismawati

    Published 2025-12-01
    “…This research investigates the factors influencing the performance of higher education institutions (HEIs) audited by internal auditors from the perspectives of internal auditors at public universities in Indonesia. Internal audit scopes (IAS), professional skills (PS), organizational commitment (OC), applied procedure (AP), internal auditor experience (IAE), fraud prevention (FP), information technology (IT), ITIC internal controls (ITICs) and quality culture (QC) all have an impact on the performance of HEIs (PHEIs) audited by internal auditors. …”
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