Intellectual Capital Disclosure on Website of Indonesian State Universities Based on Management Pattern: Is There Any Comparison?
##plugins.themes.bootstrap3.article.main##
Universities not only need to be seen as science centers, research centers, and community service centers, but also a ''science producer'' corporate entity that needs to compete to ensure survival. Intellectual Capital is an interesting topic to be discussed and researched because it provides more value for entity, that increase competitiveness. This research contains a comparison of the intellectual capital disclosure in Indonesian State Universities based on Management pattern. Data for this research was taken from the official website of Indonesian State Universities that registered on UniRank. The finding of this research showed that from 85 universities had been study, there are significant differences intellectual capital disclosure based on management pattern. The limitations of this study are research samples are still small, only Indonesian state universities. Despite the existing limitations, this study may provide practical implications for universities as a university reference that the disclosure of intellectual capital has differences according to its management pattern. Therefore, it is hoped that in the future intellectual capital disclosure can be maximized in order to universities have competitiveness.
Downloads
References
-
Álvarez, I. G., Domínguez, L. R., & Sánchez, I. M. G. (2011). Information disclosed online by Spanish universities: Content and explanatory factors. Online Information Review, 35(3), 360–385. https://doi.org/10.1108/14684521111151423.
Google Scholar
1
-
Aulia, D., Ulum, I., & Wahyuni, E. D. (2019). Pengaruh Ukuran, Kompleksitas, Program Internasional, dan Status Akreditasi Terhadap Pengungkapan Intellectual Capital Pada Universitas Muhammadiyah di Indonesia. Jurnal Akademi Akuntansi, 2(2), 58. https://doi.org/10.22219/jaa.v2i2.10152.
Google Scholar
2
-
Aversano, N., Nicolò, G., Sannino, G., & Tartaglia Polcini, P. (2020). The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure. Meditari Accountancy Research, 28(4), 655–679. https://doi.org/10.1108/MEDAR-07-2019-0519.
Google Scholar
3
-
Ciancanelli, P. (2008). The business of teaching and learning: an accounting perspective. Learning and Teaching, 1(1), 155–183. https://doi.org/10.3167/175522708783113514.
Google Scholar
4
-
Council, G. A., Institutions, H. E., Assurance, Q., Educa-, H., Quality, E., Register, A., Education, H., Esg, T., & Education, H. (2016). Criteria for institutional accreditation by Aqas (Decision of the accreditation commission on 29.08.2016). 1–2.
Google Scholar
5
-
Cuozzo, B., Dumay, J., Palmaccio, M., & Lombardi, R. (2017). Intellectual capital disclosure: a structured literature review. Journal of Intellectual Capital, 18(1), 9–28. https://doi.org/10.1108/JIC-10-2016-0104.
Google Scholar
6
-
Deegan, C. (2016). Financial Accounting. McGraw-Hill Education.
Google Scholar
7
-
Dumay, J. (2014). Reflections on interdisciplinary accounting research: The state of the art of intellectual capital. Accounting, Auditing and Accountability Journal, 27(8), 1257–1264. https://doi.org/10.1108/AAAJ-05-2014-1714.
Google Scholar
8
-
Fathony, M., & Ulum, I. (2018). University’ Characteristics, Accreditation Status, and Intellectual Capital Disclosure : Evidence From Indonesia. International Journal of Economics and Research, 9(6), 23–36.
Google Scholar
9
-
Ghio, A., & Verona, R. (2020). The Evolution of Corporate Disclosure Insights on Traditional and Modern Corporate Communication. Springer International Publishing.
Google Scholar
10
-
Gobel, I. C., Juanda, A., Ulum, I., & Mudrifah, M. (2020). Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia. Journal of Accounting and Investment, 21(2). https://doi.org/10.18196/jai.2102154.
Google Scholar
11
-
Undang-Undang Republik Indonesia Nomor 12 Tahun 2012 tentang Pendidikan Tinggi, Kementerian Riset, Teknologi, dan Pendidikan Tinggi 32 (2012).
Google Scholar
12
-
Kriyantono, R. (2020). Efektivitas website perguruan tinggi negeri sebagai penyedia informasi bagi mahasiswa. Jurnal Studi Komunikasi, 4(1), 117. https://doi.org/10.25139/jsk.v4i1.1799.
Google Scholar
13
-
Leitner, K. H. (2004). Intellectual capital reporting for universities: conceptual background and application for Austrian niversities. Research Evaluation, 13(2), 129–140. https://doi.org/10.2139/ssrn.2016026.
Google Scholar
14
-
Moeheriono, M. (2012). Pengukuran Kinerja Berbasis Kompetensi Edisi Revisi. PT. RajaGrafindo Persada.
Google Scholar
15
-
Nofianti, N., & Fitriyani, F. (2021). Pengungkapan Modal Intelektual: Studi Komparasi Universitas Nilai Akreditasi A Di Provinsi Banten. Jurnal MONEX, 10(2), 194–204. https://doi.org/http://dx.doi.org/10.30591/monex.v10i2.2537.g1463.
Google Scholar
16
-
Puspitosari, I., Wulandari, R., & Lestari, I. P. (2017). Pengungkapan Modal Intelektual Pada Website Perguruan Tinggi Di Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 19(4). https://doi.org/10.32424/jeba.v19i4.1300.
Google Scholar
17
-
Ramírez, Y. (2013). Intellectual capital management and reporting in european higher education institutions. Intangible Capital, 9(1), 1–19. https://doi.org/10.3926/ic.201.
Google Scholar
18
-
Ramírez, Y., & Gordillo, S. (2014). Recognition and measurement of intellectual capital in Spanish universities. Journal of Intellectual Capital, 15(1), 173–188. https://doi.org/10.1108/JIC-05-2013-0058.
Google Scholar
19
-
Ramirez, Y., Merino, E., & Manzaneque, M. (2018). Examining the intellectual capital web reporting by Spanish universities. Online Information Review. https://doi.org/10.1108/OIR-02-2018-0048.
Google Scholar
20
-
Ramírez, Y., Tejada, Á., & Sánchez, M. P. (2020). Determinants of online intellectual capital disclosure by Spanish local governments. In Journal of Intellectual Capital (Issue 2011). https://doi.org/10.1108/JIC-03-2020-0086.
Google Scholar
21
-
Serenko, A., & Bontis, N. (2013). Investigating the current state and impact of the intellectual capital academic discipline. Journal of Intellectual Capital, 14(4), 476–500. https://doi.org/10.1108/JIC-11-2012-0099.
Google Scholar
22
-
Ulum, I. (2012). Konstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 2(2), 251–262. https://doi.org/10.22219/jrak.v2i2.1070.
Google Scholar
23
-
Ulum, I. (2017). Intellectual Capital Model Pengukuran, Framework Pengungkapan, dan Kinerja Organisasi. UMM Press.
Google Scholar
24
-
Ulum, I. (2019). Intellectual Capital Framework Perguruan Tinggi Di Indonesia Berdasarkan Instrumen Akreditasi Program Studi (IAPS) 4.0. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 309–3018. https://doi.org/10.1093/nq/s1-IX.228.217-a.
Google Scholar
25
-
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia. Jurnal Ekonomi Dan Bisnis, 22(1), 163–182. https://doi.org/10.24914/jeb.v22i1.2343.
Google Scholar
26
-
Ulum, I., & Novianty, N. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital Pada Official Website Perguruan Tinggi Indonesia. Jurnal Dan Prosiding SNA - Simposium Nasional Akuntansi, 15, 1–22.
Google Scholar
27
-
Ulum, I., Tenrisumpala, A., & Wahyuni, E. D. (2016). Intellectual Capital Disclosure: Studi Komparasi Antara Universitas Di Indonesia Dan Malaysia. Akuntabilitas, 9(1), 13–26. https://doi.org/10.15408/akt.v9i1.3582.
Google Scholar
28
-
Wardhani, R. S., & Suhdi, S. (2020). Tata Kelola Perguruan Tinggi. Scopindo Media Pustaka.
Google Scholar
29
-
Widyastuti, A., & Aprillia, S. (2019). Intellectual Capital Disclosure (ICD): A Comparison Between Indonesian and Chinese Universities. Jurnal Akademi Akuntansi, 2(2), 1–12. https://doi.org/10.1007/s11273-020-09706-3.
Google Scholar
30