Financial Performance, Expenditure Quality, and Budgetary Slack: A Shariah Perspective on Educational Quality
DOI:
https://doi.org/10.24252/lamaisyir.v13i1.66655Keywords:
Sharia expenditure quality, budgetary slack, Sharia internal audit, quality of educationAbstract
The quality of Education is considered a key factor in economic growth. The quality of Education is influenced by several factors. This study aims to analyze the influence of expenditure quality, budget slack, and internal audit on the quality of Education, with financial performance as an intervening variable, grounded in Sharia principles. The research method used is quantitative. The sample in this study was 50 respondents. The data collection technique used was a Google Form. The results of the hypothesis testing indicated that financial performance, expenditure quality, and budget slack directly and significantly influence the quality of Education. The results show that the expenditure quality based on sharia and budget slack has a positive and significant influence on financial performance. However, the study's results differ from the Sharia internal audit, which does not show a significant influence on financial performance. Indirectly, budget slack on the quality of Education is proven to be significant, with financial performance acting as a mediator. Financial performance that adheres to Sharia principles can not moderate the influence of internal audit on the quality of Education. Financial performance adhering to Sharia principles can moderate the effect of Expenditure quality on Education Quality.
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