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Abstract
This study tries to prove the determinants of IC disclosure on the official website of public universities in Indonesia. This study analyzes the ICD through the official website of 48 universities in Indonesia consisting of PTN-BH and PTN-BLU. The analysis technique uses the content analysis method and uses multiple linear regression to test the influence of independent variables. The results showed that internationalization, location, and complexity of universities have a significant positive effect on ICD, while the presence of female rectors did not show any influence on ICD. The limitation of the study is that the research sample used can be developed more broadly by adding other types of universities, so that the research findings can better describe the condition of higher education in Indonesia more broadly. In addition, future researchers can analyze ICD through other mass media so that the analysis is not limited to the official universities website.
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