Research Article
Determinants of Intellectual Capital Disclosure On University’s Official Website
@INPROCEEDINGS{10.4108/eai.23-11-2019.2298407, author={Nadya Novianty}, title={Determinants of Intellectual Capital Disclosure On University’s Official Website}, proceedings={Proceedings of the First National Seminar Universitas Sari Mulia, NS-UNISM 2019, 23rd November 2019, Banjarmasin, South Kalimantan, Indonesia}, publisher={EAI}, proceedings_a={NS-UNISM}, year={2020}, month={7}, keywords={intellectual capital intellectual capital disclosure university’s official website}, doi={10.4108/eai.23-11-2019.2298407} }- Nadya Novianty
Year: 2020
Determinants of Intellectual Capital Disclosure On University’s Official Website
NS-UNISM
EAI
DOI: 10.4108/eai.23-11-2019.2298407
Abstract
This study aims to find the determinants that can influence intellectual capital disclosure on the university's official website. This research is a literature study by searching for reference theory that is relevant to the case or problem found and using descriptive analysis method as a data analysis method. The type of data used in this study is secondary data that is data obtained from journals, books, documentation, and the internet. The results of this study indicate that the profit center, college ownership/status, university size, complexity, international programs, and accreditation status can significantly influence intellectual capital disclosure on the university's official website
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