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ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL PADA OFFICIAL WEBSITE PERAIH QS STAR DI INDONESIA 2011; KOMPARASI ANTARA PERGURUAN TINGGI NEGERI (PTN) DAN SWASTA (PTS)

Cahyuni, Indra (2012) ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL PADA OFFICIAL WEBSITE PERAIH QS STAR DI INDONESIA 2011; KOMPARASI ANTARA PERGURUAN TINGGI NEGERI (PTN) DAN SWASTA (PTS). Other thesis, University of Muhammadiyah Malang.

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Abstract

The aim of this study is to compare of Intellectual Capital (IC ) disclosure in the official website between state and private universities in Indonesia. The intellectual capital was divided to three major component; human capital, structural capital, and relational capital. The component used in this study is the framework was composed by Ulum (2011) which consist of 46 items. The objects of this study is 13 state universities and 13 private universities who raise Qs-Star Universities in Indonesia. The result of this study show that there is differences of expressing IC disclosure between state and private universities in Indonesia. The extend of IC in state universities explain the score of mean rank 17,65, in other side the expressing of IC in private universities explain the score of mean rank 9,35. Mann-whitney test explain the score of Asymp. Sig. (2-tailed) is 0,005 that show differences. The result also indicate that state universities tend to more expressing in IC disclosure than private universities.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 03:13
Last Modified: 13 Jan 2015 03:13
URI : http://eprints.umm.ac.id/id/eprint/14658

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