Intellectual capital disclosure in public university and the determinants

Afifah Mawa () and Doddy Setiawan ()

Jurnal Akuntansi dan Auditing Indonesia, 2024, vol. 28, issue 2, 104-112

Abstract: The factors influencing Intellectual Capital Disclosure (ICD) are presented on the official websites of public universities in Indonesia. This study sought to examine ICD across 48 universities classified as PTN-BH and PTN-BLU, employing multiple linear regression analysis. The findings revealed that university internationalization, location, and complexity positively and significantly impacted ICD, whereas the presence of female rectors had no discernible effect. Furthermore, a T-test analysis indicated a significant disparity in ICD between public universities situated in Java and those outside Java. Concerning the limitation of the research, the sample used could be developed by adding other types of universities. In this context, the results described the condition of universities and future research could analyze ICD through other mass media since the analysis is not limited to the official website.

Keywords: intellectual capital disclosure; online disclosure; public university; Indonesia (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JAAI/article/view/33560 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:28:y:2024:i:2:p:104-112:id:33560

Access Statistics for this article

Jurnal Akuntansi dan Auditing Indonesia is currently edited by Ana Yuliani

More articles in Jurnal Akuntansi dan Auditing Indonesia from Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().