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UNIVERSITY’ CHARACTERISTICS, ACCREDITATION STATUS, AND INTELLECTUAL CAPITAL DISCLOSURE : EVIDENCE FROM INDONESIA

Fathony, Muhammad Mufti and Ulum, Ihyaul (2018) UNIVERSITY’ CHARACTERISTICS, ACCREDITATION STATUS, AND INTELLECTUAL CAPITAL DISCLOSURE : EVIDENCE FROM INDONESIA. International Journal of Economics and Research, 9 (6). pp. 23-36. ISSN 2229-6158

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Abstract

This study aims to describe and examine the influence of age, size, and status of accreditation on the disclosure of intellectual capital (IC) public universities in Indonesia, by using the website 44 best public universities in Indonesia 4ICU version in 2018 as an object of study. Components in this study is a component constructed By Ulum (2012) which is the development of (Leitner 2004). Consists of 46 items: 8 item human capital, structural capital 23 items and 15 items of relational capital. Test the effect is done by using multiple linear regression analysis. The regression analysis carried out showed that the variables of age and accreditation status did not significantly affect the disclosure of intellectual capital, while the size of a significant effect on the disclosure of intellectual capital.

Item Type: Article
Keywords: Intellectual Capital Reporting, Disclosure, Website, University, 4ICU
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Ulfatul Mufidah
Date Deposited: 14 Mar 2019 08:23
Last Modified: 18 Dec 2019 06:39
URI : http://eprints.umm.ac.id/id/eprint/45197

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