ANALISIS PENGUNGKAPAN INFORMASI TENTANG INTELLECTUAL CAPITAL DI UNIVERSITAS MUHAMMADIYAH MALANG MELALUI OFFICIAL WEBSITE
| Main Author: | Nadia, Nadia |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14587/ |
Daftar Isi:
- The principal purpose of this study was to analyze the disclosure practices of Intellectual capital (human capital, Capital Structure, Relational Capital, Research, Education, Commercializing, Knowledge Transfer to the Public, Service) at the University of Muhammadiyah Malang via the official website and describe each item in it. Data used in this study is a framework built by Leitner which consists of 39 items and is grouped into 8 categories. This data was obtained directly through the Official Website University of Muhammadiyah Malang. This research analyze the nature and level of disclosure by the University Intellectual Capital. The findings of this study showed that of 39 items taken as the unit of analysis, acquired as many as 20 items which are disclosed in the official website of University of Muhammadiyah Malang. This means that the University has revealed more than half of the items that were analyzed or by 51%. There are 3 points to the limitations of this study were: (1) researchers only describe items that are researched based on the official University website, (2) there is potential subjectivity for researcher that was high enough when researchers did check list of items, and (3) items used is a framework for Intellectual Capital in European Universities.