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INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA

Ulum, Ihyaul and Tenrisumpala, Andi and Wahyuni, Endang Dwi (2016) INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA. Akuntabilitas Jurnal Ilmu Akuntansi, 9 (1). pp. 13-26. ISSN 2461-1190

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Abstract

The aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.

Item Type: Article
Keywords: Intellectual Capital Discolusure, University, Comparative Studies Indonesian and Malaysian
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Ulfatul Mufidah
Date Deposited: 14 Mar 2019 11:01
Last Modified: 18 Dec 2019 06:47
URI : http://eprints.umm.ac.id/id/eprint/45213

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