Title: Intellectual capital disclosure: study on university website

Authors: Ihyaul Ulum; Kirana Ika Putri; Dhaniel Syam; Nazaruddin Malik; Eny Suprapti

Addresses: Accounting Department, University of Muhammadiyah Malang, Indonesia ' Accounting Department, University of Muhammadiyah Malang, Indonesia ' Accounting Department, University of Muhammadiyah Malang, Indonesia ' Management Department, University of Muhammadiyah Malang, Indonesia ' Deceased; formerly of: University of Muhammadiyah Malang, Indonesia

Abstract: This research has two objectives: firstly, to identify the practice of college intellectual capital (IC) disclosure through their website with a content analysis method called 'six ways numerical coding system'. The second objective is to examine the effect of age, size and accreditation status on the extent of IC disclosure. Warp PLS 6.0 was used to analyse the data from vocational colleges in Indonesia. The results indicate that IC disclosure through university websites is still below 50% on average. Disclosure in image format is more widely used than other formats. PLS test results show that the size and accreditation status variables have an impact on the extent of IC disclosure, while the age variable has no effect.

Keywords: Indonesia; intellectual capital disclosure; vocational university; website.

DOI: 10.1504/IJLIC.2022.123839

International Journal of Learning and Intellectual Capital, 2022 Vol.19 No.4, pp.336 - 349

Received: 23 Jul 2020
Accepted: 02 Jun 2021
Published online: 04 Jul 2022 *

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