Intellectual capital disclosure: study on university website

Ihyaul Ulum, Kirana Ika Putri, Dhaniel Syam, Nazaruddin Malik and Eny Suprapti

International Journal of Learning and Intellectual Capital, 2022, vol. 19, issue 4, 336-349

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. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:19:y:2022:i:4:p:336-349

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