The purpose of this study is to examine the comparison of intellectual capital disclosure in Indonesian higher education located in Java and Non-Java which is carried out through the official website on 2021. The research design is descriptive quantitative with a comparative model. The research sample amounted to 85 universities. The data analysis technique used content analysis and independent samples T-test. The results of the study by content analysis showed that intellectual capital disclosure of state higher education in Java is indeed superior to higher education in Non-Java, both in terms of human capital, structural capital, and relational capital. The results by independent samples T-test showed that there is differences in intellectual capital disclosure at state higher education in Java and Non-Java. The implications of this study is expected to contribute ideas for higher education institutions and other institutions that oversee higher education in Indonesia, so the quality of information disclosure related to intellectual capital will increase in the future.
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.
<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>The research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple linear regression analysis. The results showed that structural capital became the most dominant component of intellectual capital. The variables of internationality and location positively affect the disclosure of intellectual capital. The limitations of this study are that the samples and research variables still need to be improved. Despite the limitations, this study has practical implications as a reference for universities on the importance of internationality and location to the disclosure of intellectual capital.</p><p><strong><em>ABSTRAK</em></strong></p><p><em></em><em>Penelitan bertujuan menguji pengaruh </em>internationality<em> dan lokasi terhadap pengungkapan modal intelektual pada situs web resmi. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 85 Perguruan Tinggi Negeri yang terdaftar UniRank 2021. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa </em>structural capital<em> menjadi komponen modal intelektual yang paling dominan diungkapkan. Variabel </em>internationality<em> dan lokasi berpengaruh positif terhadap pengungkapan modal intelektual. Keterbatasan penelitian ini yaitu sampel dan variabel penelitian masih terbatas. Terlepas dari keterbatasan yang ada, penelitian ini berimplikasi praktis sebagai referensi untuk perguruan tinggi tentang pentingnya aspek internationality dan lokasi terhadap pengungkapan modal intelektual</em>.</p>
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