UNIVERSITY’ CHARACTERISTICS, ACCREDITATION STATUS, AND INTELLECTUAL CAPITAL DISCLOSURE EVIDENCE FROM INDONESIA
| Main Authors: | Fathony, Muhammad Mufti, Ulum, Ihyaul |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
International Journal of Economics and Research
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/45197/1/Peer%20Review%20-%20Ulum%20-%20%20Intellectual%20Capital%20Reporting%20Disclosure%20Website%20University%204ICU.pdf http://eprints.umm.ac.id/45197/2/Similarity%20-%20Fathony%20Ulum%20-%20%20Intellectual%20Capital%20Reporting%20Disclosure%20Website%20University%204ICU.pdf http://eprints.umm.ac.id/45197/18/Fathony%20Ulum%20-%20%20Intellectual%20Capital%20Reporting%20Disclosure%20Website%20University%204ICU.pdf http://eprints.umm.ac.id/45197/ http://www.ijeronline.com/Vol9issue6.php |
Daftar Isi:
- 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.