Pengaruh Ukuran, Kompleksitas, Program Internasional, Dan Status Akreditasi Terhadap Pengungkapan Intellectual Capital Pada Universitas Muhammadiyah Di Indonesia

Abstract

The purpose of this study was to identify the effect of size, complexity, international programs, and accreditation status on the disclosure of intellectual capital at Muhammadiyah universities in Indonesia. This study uses purposive sampling with a sample of 41. The IC component used in this study is the Leitner (2002) framework developed by Ulum (2012) which consists of 46 items. Data analysis using content analysis and WarpPLS 6.0. The results showed that the disclosure of Intellectual Capital at each University was different, in terms of the amount of information disclosed, the size of the Muhammadiyah University had a significant positive effect on the disclosure of intellectual capital, as well as the complexity, international programs, and accreditation status had a significant positive effect on the disclosure of the Muhammadiyah University's 4ICU version 2018.

Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia

“…This shows that the accreditation status does not significantly influence the intellectual capital disclosure of tertiary institutions because the significant probability is above 5% and the t count for accreditation status is smaller than t table. However, there are other studies that support the results of the study stating that the accreditation status has a significant effect on the disclosure of intellectual capital at universities, namely research conducted by Aulia, Ulum, and Wahyuni (2019) that uses 41 of the best Muhammadiyah universities in version 4ICU 2018. Based on the assessment results, there are three accreditation namely A, B and C, which are given a score of "3" for accreditation A, score "2" for accreditation B and score "1" for accreditation C. After doing content analysis, it is known the level of intellectual capital disclosure (ICD) of each college.…”

Determinants of Intellectual Capital Disclosure On University’s Official Website

“…[13] International programs are defined as cooperation between nations carried out by universities. According to Aulia et., al (2019) international cooperation will not be well established if among the universities do not have a parallel quality [11]. International programs are also an indicator of the assessment of top universities.…”

Correlation between University Accreditation and Web-based Intellectual Capital Disclosure

“…According to stakeholder theory, intellectual capital disclosed through the website can assist stakeholders in fulfilling the information needed. Universities that have been accredited, are able to become an information mediation to many parties such as prospective students, parents, and even the labor market and the government, and become an added value to the university itself [11]. Based on inconsistency results of previous research from Fathony and Ulum [10], Aulia et al [11] and Gobel et al [12] about influence of accreditation and intellectual capital, the hypothesis can be stated as follows:…”

“…Thus, the relationship between accreditation and intellectual capital disclosure that made on the website still needs attention, in order to answer consistently regarding the relationship between the two. Previous research that has discussed accreditation and intellectual capital disclosure from Fathony and Ulum [10], Aulia et al [11] and Gobel et al [12], the majority of the results of his research only state that there is / is no influence between university accreditation and intellectual capital. Through this study, researchers tried to examine more deeply how the level of relationship between university accreditation and intellectual capital is revealed based on websites.…”