PENGARUH UMUR, UKURAN, KOMPLEKSITAS, DAN PROGRAM INTERNASIONAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS TERBAIK DI INDONESIA BERDASARKAN 4ICU 2018
| Main Author: | Novitasari, Iin |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46521/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46521/2/BAB%20I.pdf http://eprints.umm.ac.id/46521/3/BAB%20II.pdf http://eprints.umm.ac.id/46521/4/BAB%20III.pdf http://eprints.umm.ac.id/46521/5/BAB%20IV.pdf http://eprints.umm.ac.id/46521/6/BAB%20V.pdf http://eprints.umm.ac.id/46521/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46521/ |
Daftar Isi:
- The purpose of this study is to identify the practice of disclosing information about Intellectual Capital (IC) on the official website of the university in Indonesia. This study uses 66 best universities official website in Indonesia (4ICU version 2018) as an object of study. IC components used in this study is a framework adopted from Leitner (2002) and modified by Ulum (2012) that consists of 46 items and uses WarpPLS 6.0 to test the effect of age, size, complexity, and international programs on IC disclosure. The results shows that size, complexity, and international programs affect significantly on IC disclosure while age is not and that university in Indonesia predominantly do not disclose their information while the use of disclosure of information in the form of narrative, numbers, the IDR/monetary, and image/graph averaged from below 40%.