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Konstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di Indonesia

Ulum, Ihyaul (2012) Konstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di Indonesia. Jurnal Reviu Akuntansi dan Keuangan (JRAK), 2 (2). pp. 251-261. ISSN 1693-1084

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Abstract

The purpose of this study is to construct a concept of intellectual capital (IC) components that relevant to Indonesian universities. This concept will very useful for universities to disclose their information on IC, both in their website and annual report. This concept will useful for researchers to assess the extent of information on IC that disclosed by universities. This study based on Leitner ’s framework (2002) that has been widely used in research on university’s IC. The methods used in this study are documentation, interview, and peer examination. The interview was conducted with UMM internal stakeholders which has a direct relationship with the university management of IC. Besides, interview also conducted with BAN-Dikti’s assessors to accelerate between components of IC with accreditation standards BAN-PT . The result show that this study success to construct a set of component of IC that relevant for Indonesian universities. The resulting number of IC components is 46 items, 7 items more than IC component composed by Leitner (2002).

Item Type: Article
Keywords: intellectual capital, university, board of national accreditation
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Ulfatul Mufidah
Date Deposited: 14 Mar 2019 08:41
Last Modified: 15 Aug 2019 06:53
URI : http://eprints.umm.ac.id/id/eprint/45210

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