Analisis Praktik Pengungkapan Intellectual Capital Pada Website Universitas Peraih QS-Star 2011
The aim of this study is to describe of intellectual capital (IC) disclosure on the website of Indonesian university. The intellectual capital was devided to three major component; human capital, structural capital, and relational capital. The component used in this study is the framework was com...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2012-10-01
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| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1078 |
| Summary: | The aim of this study is to describe of intellectual capital (IC) disclosure on the website of Indonesian
university. The intellectual capital was devided to three major component; human capital,
structural capital, and relational capital. The component used in this study is the framework was
composed by Ulum (2011) which consist of 46 items. The result shows that from 35 university’s
website, Airlangga University disclose 55% component of IC. For the major of ‘human capital’,
‘non-academic staff ’ was the most widely expressed by universities. While, for the major of ‘structural
capital’, item of ‘infrastucture’ was domonated the disclosure. And, the ‘e-learning’ was a
favourite item to disclose by university from ‘relational capital’ major. The result also indicates
that the extent of IC disclosure by Indonesian university still limited. |
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| ISSN: | 2088-0685 2615-2223 |