Konstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di Indonesia
Abstract: The purpose of this
study is to construct a concept of intellectual capital (IC) components that relevant
to Indonesian universities. This concept will very useful for universities to
disclose their information on IC, both in their website and annual report. This
concept will useful for researchers to assess the extent of information on IC
that disclosed by universities.
This study based on Leitner ’s framework (2002) that has been widely used
in research on university’s IC. The methods used in this study are
documentation, interview, and peer examina-tion. The interview was conducted
with UMM internal stakeholders which has a direct relation-ship with the
university management of IC. Besides, interview also conducted with BAN-Dikti’s
assessors to accelerate between components of IC with accreditation standards
BAN-PT .
The result show that this study success to construct a set of component
of IC that relevant for Indonesian universities. The resulting number of IC
components is 46 items, 7 items more than IC component composed by Leitner
(2002).
Keywords: intellectual capital, university, board of
national accreditation
Penulis: Ihyaul Ulum
Kode Jurnal: jpakuntansidd120008
