Analisis Praktik Pengungkapan Intellectual Capital Pada Website Universitas Peraih QS-Star 2011
ABSTRACT: The aim of this
study is to describe of intellectual capital (IC) disclosure on the website of
Indone-sian 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.
Keywords: Intellectual capital, disclosure, website.
Penulis: Rizky Yudhi Pratiwi
Kode Jurnal: jpakuntansidd120002
