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Helianti Utami
Universitas Negeri Malang
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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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University Ranking and Information Disclosure: The Case of Indonesia Sri Pujiningsih; Helianti Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.481 KB) | DOI: 10.24815/jdab.v9i1.23583

Abstract

This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.
University Ranking and Information Disclosure: The Case of Indonesia Pujiningsih, Sri; Utami, Helianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23583

Abstract

This study aims to explore the information disclosure level of universities in Indonesia andits relationship with university ranking. Data were collected from universities reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis andregression tests, this study found a low level of information disclosure in universities inIndonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to theother information disclosures. The intellectual capital disclosure is not explicitly stated inthe universities reports. The results of the regression test confirmed that the universitiesranking have a positive effect on the universities disclosure level. The study supports theapplicability of the signal theory in the context of higher education institutions.
Co-Authors Arifiani, Fitria Retno Ayu Ambang Lestari Bambang Sugeng Daniel Happy Putra Diana Tien Irafahmi Dodik Juliardi Dushyirehamwe, Anne Marie Endang Sri Andayani Firdausiyah, Zakiyah Fitri Iga Septyas Fransiska Islam, Ajeng Aina Nur Izdiharningrum Ghina Sary Nanda Prastiwi, Bellia Novitasari Novitasari Nurika Restuningdiah Sary, Izdiharningrum Ghina Sri Pujiningsih Suminar, Lintang Sunaryo Sunaryo Suryani, Ani Wilujeng Triadi Agung Sudarto