PENGARUH PROGRAM STUDI, JUMLAH MAHASISWA, DAN UMUR TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DENGAN LOKASI SEBAGAI MODERASI PADA UNIVERSITAS MUHAMMADIYAH
| Main Author: | Wijayanti, Pratiwi Fitri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46539/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46539/2/BAB%20I.pdf http://eprints.umm.ac.id/46539/3/BAB%20II.pdf http://eprints.umm.ac.id/46539/4/BAB%20III.pdf http://eprints.umm.ac.id/46539/5/BAB%20IV.pdf http://eprints.umm.ac.id/46539/6/BAB%20V.pdf http://eprints.umm.ac.id/46539/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46539/ |
Daftar Isi:
- This study aims to describe and examine the effect of study programs, the number of students, and age on intellectual capital disclosure (ICD) with the location as moderation at Muhammadiyah University in Indonesia using the website of 44 of the best 4ICU Muhammadiyah Universities in Indonesia in 2018 as study objects. The components in this study are components constructed by Ulum (2012) which are the development from (Leitner 2004), consisting of 46 items: 8 items of human capital, 23 items of structural capital and 15 items of relational capital. Effect test was carried out using SEM PLS. The results of the SEM PlS carried out showed that the study program variables did not significantly influence the ICD, while the age and number of students had a positive effect on the ICD version of 4ICU 2018. In addition, the location moderated the study program, the number of students and age on the ICD version of 4ICU 2018.