Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi
Afifah Ma'wa,
Isna Putri Rahmawati
Abstract:Purpose: This study aims to determine the effect of size, complexity, age, and internationalization of universities on ICD on the official websites of PTN-BLU and PTN-BH in Indonesia. In addition, this study also aims whether there is a significant difference between the quality of ICD in PTN-BLU and PTN-BH.
Methodology/approach: The number of population in this study was 47. The IC component that is used as the basis for this research uses the results of the Ulum research (2019), which consists of 60 IC items… Show more
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