ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0

Main Author: Putri, Kirana Ika
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2020
Subjects:
Online Access: http://eprints.umm.ac.id/59132/43/PENDAHULUAN.pdf
http://eprints.umm.ac.id/59132/2/BAB%20I.pdf
http://eprints.umm.ac.id/59132/3/BAB%20II.pdf
http://eprints.umm.ac.id/59132/4/BAB%20III.pdf
http://eprints.umm.ac.id/59132/5/BAB%20IV.pdf
http://eprints.umm.ac.id/59132/6/BAB%20V.pdf
http://eprints.umm.ac.id/59132/7/LAMPIRAN.pdf
http://eprints.umm.ac.id/59132/
Daftar Isi:
  • This study aims to describe and examine the influence of age, size and accreditation status on the disclosure of intellectual capital (IC) at vocational universities in Indonesia Ristekdikti version. This study uses purposive sampling and the results are 47 samples. Components in this study is a component constructed by Ulum (2019) which is the development of Leitner (2002) and based on Instrumen Akreditasi Program Studi (IAPS) 4.0 which consist of 60 items: 30 items of human capital, 18 items of structural capital and 12 items of relational capital. Data analysis using content analysis and Warp PLS 6.0 application. The results of the study showed that the variable of age did not significant effect on the disclosure of intellectual capital (IC), while the size and accreditation status have a significant effect on the disclosure of intellectual capital (IC).