Correlation between University Accreditation and Web-based Intellectual Capital Disclosure

Abstract

Along with the development of technology and the internet, information disclosure can be done through a wide variety of online media. Higher education or university is part of a public organization and its accreditation is also one of the considerations for the community. This research aims to find out the correlation between university accreditation and intellectual capital disclosure at Public Universities in Indonesia. The research data was taken from the official website of Public Universities in Indonesia. The results showed that from 85 university samples, accreditation variables correlated with intellectual capital disclosure with a relatively low level. The majority of universities with "Good" and "Excellent" accreditation have low level of intellectual capital disclosure, while universities with "Superior" accreditation have medium level of intellectual capital disclosure. The better university accreditation also increase the quality of intellectual capital disclosure provided on the official website. Despite existing limitations, the study provides practical implications as a university reference on the importance of correlation between accreditation and intellectual capital disclosure.