PENGUNGKAPAN INTELLECTUAL CAPITAL PADA WEBSITE PROGRAM STUDI AKUNTANSI DI MALANG DENGAN STATUS UNGGUL BERDASARKAN AKREDITASI LAMEMBA

This research aims to describe the disclosure of information about Intellectual Capital (IC) on the accounting study program website in Malang with superior status based on LAMEMBA. This research uses descriptive research. The type of data used is secondary data, with this research using content analysis where data analysis is carried out using higher education IC items. The data source for this research was obtained from the official website of the Independent Accreditation Institute for Economics, Business Management and Accounting and the website of the accounting study program university in Malang. The results of this research are successful in revealing an intellectual capital framework at universities which is based on the LAMEMBA accreditation instrument using three work indicators, including human capital, structural capital and relational capital with a total of 64 of these 3 indicators.