Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia

Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia

Research aims: This study aims to how intellectual capital (IC) disclosure has been carried out by Indonesian higher education institutions (HEI). In addition, this study examines the determinants of IC disclosure, namely age, size and accreditation status of HEI. Design/Methodology/Approach: The I...

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Bibliographic Details
Main Authors: Indah Cahyani Gobel, Ahmad Juanda, Ihyaul Ulum, Mudrifah Mudrifah
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2020-06-01
Series:Journal of Accounting and Investment
Subjects:
intellectual capital
disclosure
non-vocational higher education
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/8788

Internet

https://journal.umy.ac.id/index.php/ai/article/view/8788

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