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Dwi Prihatni Amrih Rahayuningtyas, Dwi Prihatni
Mahasiswa Program Pascasarjana Ilmu Akuntansi Universitas Indonesia
Economics, Econometrics & Finance

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Modal Intelektual dan Daya Saing Perguruan Tinggi di Indonesia Amrih Rahayuningtyas, Dwi Prihatni; Triana, Eka
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.198 KB) | DOI: 10.18196/180279

Abstract

This study aims to examine the factors that affect the disclosure of intellectual capital on universities in Indonesia, and how the influence of intellectual capital disclosures on the competitiveness of higher education internationally. This study uses 35 samples both public and privatemuniversities in Indonesia. This research use linear regression and two stage least square to test the hyphoteses that processed by Eviews.6. The results showed that the autonomy of the universities and colleges rank previously have a significant impact on the disclosure of intellectual capital on the official website of the universities. In addition, the disclosure of intellectual capital have a significant impact on the competitiveness of universities.
Co-Authors Eka Triana, Eka