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All Journal Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Nika Esti Rahayu
Universitas Sebelas Maret
Economics, Econometrics & Finance Education Social Sciences

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Intellectual Capital Disclosure Berbasis Website: Studi Komparasi Perguruan Tinggi di Pulau Jawa dan Non-Jawa Nika Esti Rahayu; Eko Arief Sudaryono
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.810

Abstract

The purpose of this study is to examine the comparison of intellectual capital disclosure in Indonesian higher education located in Java and Non-Java which is carried out through the official website on 2021. The research design is descriptive quantitative with a comparative model. The research sample amounted to 85 universities. The data analysis technique used content analysis and independent samples T-test. The results of the study by content analysis showed that intellectual capital disclosure of state higher education in Java is indeed superior to higher education in Non-Java, both in terms of human capital, structural capital, and relational capital. The results by independent samples T-test showed that there is differences in intellectual capital disclosure at state higher education in Java and Non-Java. The implications of this study is expected to contribute ideas for higher education institutions and other institutions that oversee higher education in Indonesia, so the quality of information disclosure related to intellectual capital will increase in the future. Tujuan penelitian ini adalah mengkaji perbandingan intellectual capital disclosure pada perguruan tinggi Indonesia yang berlokasi di Pulau Jawa dan Non Jawa yang dilakukan melalui website resmi pada tahun 2021. Desain penelitian adalah deskriptif kuantitatif dengan model komparasi. Sampel penelitian berjumlah 85 perguruan tinggi. Teknik analisis data menggunakan content analysis dan uji beda independent samples T-test. Hasil penelitian melalui content analysis menyatakan bahwa intellectual capital disclosure perguruan tinggi negeri di Pulau Jawa memang lebih unggul daripada perguruan tinggi di Pulau Non-Jawa, baik dari aspek human capital, structural capital, maupun relational capital. Hasil uji beda menyatakan bahwa terdapat perbedaan intellectual capital disclosure pada perguruan tinggi negeri di Pulau Jawa dan Non-Jawa. Implikasi penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi institusi perguruan tinggi serta lembaga lain yang menaungi perguruan tinggi di Indonesia, sehingga kualitas pengungkapan informasi terkait intellectual capital lebih meningkat di masa mendatang.
THE INFLUENCE OF INTERNATIONALITY AND LOCATION ON DISCLOSURE OF INTELLECTUAL CAPITAL: A STUDIES IN HIGHER EDUCATION Nika Esti Rahayu; Eko Arief Sudaryono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13118

Abstract

ABSTRACTThe research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple linear regression analysis. The results showed that structural capital became the most dominant component of intellectual capital. The variables of internationality and location positively affect the disclosure of intellectual capital. The limitations of this study are that the samples and research variables still need to be improved. Despite the limitations, this study has practical implications as a reference for universities on the importance of internationality and location to the disclosure of intellectual capital.ABSTRAKPenelitan bertujuan menguji pengaruh internationality dan lokasi terhadap pengungkapan modal intelektual pada situs web resmi. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 85 Perguruan Tinggi Negeri yang terdaftar UniRank 2021. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa structural capital  menjadi komponen modal intelektual yang paling dominan diungkapkan. Variabel internationality dan lokasi berpengaruh positif terhadap pengungkapan modal intelektual. Keterbatasan penelitian ini yaitu sampel dan variabel penelitian masih terbatas. Terlepas dari keterbatasan yang ada, penelitian ini berimplikasi praktis sebagai referensi untuk perguruan tinggi tentang pentingnya aspek internationality dan lokasi terhadap pengungkapan modal intelektual.
Intellectual Capital Disclosure and the Effecting Factor on Official Website of Higher Education in Indonesia Nika Esti Rahayu; Doddy Setiawan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.488

Abstract

This study aims to describe the level of intellectual capital disclosure and examine the effect of age, size, and internationality on the intellectual capital disclosure (ICD) of higher education in Indonesia. This study also sees the difference in intellectual capital disclosure between public and private higher education. This study uses 88 official websites of higher education in Indonesia. The ICD component used in this study is a framework comprising 60-item—testing tools for multiple linear regression analysis with a significance level of 0.05. The results obtained are: (1) size has a significant effect on intellectual capital disclosure; (2) age and internationality haven’t a significant effect on intellectual capital disclosure; and (3) intellectual capital disclosure of public higher education and private higher education has a different pattern. Public higher education is more likely to disclose information about human, structural, and relational capital in a narrative format. Meanwhile, private higher education is more likely to disclose structural and relational capital information in a narrative format but does not reveal information about human capital. This study contributes to the reference related to the pattern of intellectual capital disclosure among higher education (public and private higher education) and its affecting factors.
Co-Authors Doddy Setiawan EKO ARIEF SUDARYONO