Main Article Content
Abstract
The factors influencing Intellectual Capital Disclosure (ICD) are presented on the official websites of public universities in Indonesia. This study sought to examine ICD across 48 universities classified as PTN-BH and PTN-BLU, employing multiple linear regression analysis. The findings revealed that university internationalization, location, and complexity positively and significantly impacted ICD, whereas the presence of female rectors had no discernible effect. Furthermore, a T-test analysis indicated a significant disparity in ICD between public universities situated in Java and those outside Java. Concerning the limitation of the research, the sample used could be developed by adding other types of universities. In this context, the results described the condition of universities and future research could analyze ICD through other mass media since the analysis is not limited to the official website.
Keywords
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References
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- Azzahra, N. F., & Zahra, N. (2023). Establishing foreign higher education institutions in Indonesia. In Center for Indonesian Policy Studies (Issue 18).
- Ben-Amar, W., Chang, M., & Mcilkenny, P. (2017). Board gender diversity and corporate response to sustainability initiatives: evidence from the carbon disclosure project. Journal of Business Ethics, 7. https://doi.org/10.1007/s10551-015-2759-1
- Bisogno, M., Citro, F., & Tommasetti, A. (2014). Disclosure of university websites. Evidence from Italian data. Global Business and Economics Review, 16(4), 452–471. https://doi.org/10.1504/GBER.2014.065365
- Brusca, I., Cohen, S., Rossi, F. M., & Nicolo, G. (2020). Intellectual capital disclosure and academic rankings in European universities do they go hand in hand. Meditari Accountancy Research, 28(1), 51–71. https://doi.org/10.1108/MEDAR-01-2019-0432
- Canibano, M. L., & Sanchez, P. (2008). Intellectual capital management and reporting in universities and research institutions. Estudios de Economía Aplicada, 26(2), 7–25. https://doi.org/10.25115/eea.v26i2.5422
- Christensen, T. (2011). University governance reforms: potential problems of more autonomy? Higher Education, 62(4), 503–517. https://doi.org/10.1007/s10734-010-9401-z
- Córcoles, Y. R. (2013). Importance of intellectual capital disclosure in Spanish universities. Intangible Capital, 9(3), 931–944. http://hdl.handle.net/2099/14118
- Corcoles, Y. R., Penalver, J. F. S., & Ponce, A. T. (2011). Intellectual capital in Spanish public universities: stakeholders’ information needs. Journal of Intellectual Capital, 12(3), 356–376. https://doi.org/10.1108/14691931111154689
- Corcoles, Y. R., & Ponce, A. T. (2013). Cost–benefit analysis of intellectual capital disclosure: university stakeholders’ view. Spanish Accounting Review, 16(2), 106–117.
- Decree of the Minister of Education and Culture No. 83/P/2020 on the International Accreditation Organization (2020). http://dx.doi.org/10.1016/j.rcsar.2013.07.001
- European Commission. (2006). RICARDIS – Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs. In European Commission, Brussels. Retrieved from: https://www.econstor.eu/handle/10419/202108
- Fusco, F. (2019). What is the stock of the situation? a bibliometric analysis on socialand environmental accountingresearch in public sector. Ricci, Paolo, 32(1), 21–41. https://doi.org/10.1108/IJPSM-05-2017-0134
- Gallego-Alvarez, I., Rodrıguez-Dominguez, L., & Garcıa-Sanchez, I.-M. (2011). Information disclosed online by Spanish universities: content and explanatory factors. Online Information Review, 35(3), 360–385. https://doi.org/10.1108/14684521111151423
- García-Sánchez, I.-M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359–374. https://doi.org/10.1016/j.ibusrev.2018.10.007
- Garde Sanchez, R., Rodríguez Bolívar, M. P., & López-Hernández, A. (2017). Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises. Review of Managerial Science, 11. https://doi.org/10.1007/s11846-016-0199-7
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- Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
- Hörisch, J., Freeman, R. E., & Schaltegger, S. (2014). Applying stakeholder theory in sustainability management: links, similarities, dissimilarities, and a conceptual framework. Organization & Environment, 27(4), 328–346.
- Jain, T., & Jamali, D. (2015). Looking inside the black box: the effect of corporate governance on corporate social responsibility. Corporate Governance: An International Review, 24. https://doi.org/10.1111/corg.12154
- Kemendikbud. (2020). Statistik Pendidikan Tinggi . In pddikti.kemendikbud.go.id. https://pddikti.kemdikbud.go.id/asset/data/publikasi/Statistik%20Pendidikan%20Tinggi%202020.pdf
- Krasnokutska, N., Kruhlova, O., Kozub, V., & Martíšková, P. (2019). Transparency of the enterprise: from theory to practice of evaluation (on the example of retail networks). Economic Annals-XXI, 175(1–2), 58–62.
- Leitner, K.-H. (2002). Intellectual capital reporting for universities: conceptual background and application within the reorganisation of Austrian universities. International Conference on “The Transparent Enterprise. The Value of Intangibles”, Autonomous University of Madrid, Spain.
- Leitner, K.-H., & Warden, C. (2004). Managing and reporting knowledge-based resources and processes in research organisations: specifics, lessons learned and perspectives. Management Accounting Research, 15, 33–51. https://api.semanticscholar.org/CorpusID:34262462
- Liu, G., Kianto, A., & Tsui, E. (2020). A comprehensive analysis of the importance of intellectual capital elements to support contemporary developments in Chinese firms. Intellectual Capital in the Digital Economy, 62–73. Retrieved from: https://www.taylorfrancis.com/chapters/edit/10.4324/9780429285882-8/comprehensive-analysis-importance-intellectual-capital-elements-support-contemporary-developments-chinese-firms-gang-liu-aino-kianto-eric-tsui
- Manes-Rossi, F., Nicolò, G., & Tartaglia-Polcini, P. (2018). New trends in intellectual capital reporting exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814–835. https://doi.org/10.1108/JIC-09-2017-0119
- Mustapha, R., & Abdullah, A. (2004). Malaysia transitions toward a knowledge-based economy. Journal of Technology Studies, 30(3), 51–61. Retrieved from: https://www.jstor.org/stable/48722656
- Nicolo, G., Raimo, N., Polcini, P. T., & Vitolla, F. (2021). Unveiling the link between performance and intellectual capital disclosure in the context of Italian public universities. Evaluation and Program Planning, 88, 1–12. https://doi.org/10.1016/j.evalprogplan.2021.101969
- Nicolo, G., Rossi, F. M., Christiaens, J., & Aversano, N. (2020). Accountability through intellectual capital disclosure in Italian universities. Journal of Management and Governance, 24(4), 1055–1087. https://doi.org/10.1007/s10997-019-09497-7
- Nicolò, G., Sannino, G., & Iorio, S. De. (2022). Gender diversity and online intellectual capital disclosure: evidence from Italian-listed firms. Journal of Public Affairs, 22(4), e2706. https://doi.org/https://doi.org/10.1002/pa.2706
- Pedro, E., Leitão, J., & Alves, H. (2019). The intellectual capital of higher education institutions operationalizing measurement through a strategic prospective lens. Journal of Intellectual Capital, 20(3), 355–381. https://doi.org/10.1108/JIC-07-2018-0117
- Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder theory . The Cambridge Handbook of Stakeholder Theory, 1–16.
- Rahayu, N. E., & Sudaryono, E. A. (2023). The influence of internationality and location on disclosure of intellectual capital: a studies in higher education. ASSETS: Jurnal Akuntansi Dan Pendidikan, 12(1), 46–56. https://doi.org/10.25273/jap.v12i1.13118
- Rahayuningtyas, D. P. A., & Triana, E. (2017). Modal intelektual dan daya saing perguruan tinggi di Indonesia . Jurnal Akuntansi Dan Investasi, 18(2), 153–162. https://doi.org/10.18196/jai.180279
- Ramirez, Y., Merino, E., & Manzaneque, M. (2019). Examining the intellectual capital web reporting by Spanish universities. Online Information Review, 43(5), 775–798. https://doi.org/10.1108/OIR-02-2018-0048
- Ramirez, Y., & Tejada, A. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701–732. https://doi.org/10.1108/JIC-02-2019-0039
- Ramírez, Y., Tejeda, A., & Manzaneque, M. (2016). The value of disclosing intellectual capital in Spanish universities: A new challenge of our days. Journal of Organizational Change Management, 29(2), 176–198. https://doi.org/10.1108/JOCM-02-2015-0025
- Sagara, Y., & Yustini, S. (2019). Studi fenomenologis tentang implementasi tata kelola perguruan tinggi badan hukum di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 12(2), 249–258. Retrieved from: http://repository.uinjkt.ac.id/dspace/handle/123456789/53388
- Salvi, A., Vitolla, F., Raimo, N., Rubino, M., & Petruzzella, F. (2020). Does intellectual capital disclosure affect the cost of equity capital? an empirical analysis in the integrated reporting context. Journal of Intellectual Capital, 21(6), 985–1007. https://doi.org/10.1108/JIC-12-2019-0283
- Schaltegge, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: a stakeholder theory perspectiv. Organization & Environment, 32(3), 191–212. https://doi.org/10.1177/1086026617722882
- Sofyani, H., & Khairunisa, A. (2021). Pengaruh modal intelektual terhadap kinerja organisasional: studi pada konteks perguruan tinggi di Indonesia. E-Jurnal Akuntansi, 31(7), 1760–1770. doi:10.24843/EJA.2021.v31.i07.p12
- SPM Universitas Padjadjaran. (2020). Informasi Umum Akreditasi Internasional. https://spm.unpad.ac.id/informasi-umum-akreditasi-internasional/
- Suhardjanto, D., & Wardhani, M. (2010). Praktik intellectual capital disclosure perusahaan yang terdaftar di bursa efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 14(1), 71–85. Retrieved from: https://journal.uii.ac.id/JAAI/article/view/2247
- Ulum, I., Harviana, R. R., Zubaidah, S., & Jati, A. W. (2019). Intellectual capital disclosure and prospective student interest: an Indonesian perspectives. Cogent Business & Management, 6(1), 1–13. https://doi.org/10.1080/23311975.2019.1707041
- Veltri, S., Mastroleo, G., & Schaffhauser-Linzatti, M. (2014). Measuring intellectual capital in the university sector using a fuzzy logic expert system. Knowledge Management Research & Practice, 12(2), 175–192. https://doi.org/10.1057/kmrp.2012.53
- Vitolla, F., Raimo, N., Nicolò, G., & Ricciardelli, A. (2023). Exploring intellectual capital disclosure and its determinants in knowledge-based institutions: empirical evidence from international Universities. Measuring Business Excellence, 27(2), 227–245. https://doi.org/10.1108/MBE-01-2022-0020
References
Andrades, F. J., Martínez-Martínez, D., & Jorge, M. (2021). Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures? Meditari Accountancy Research, 29, 86–109. https://doi.org/10.1108/MEDAR-02-2020-0766
Anna, Y. D., & RT, D. R. D. (2018). Pengaruh karakteristik perusahaan dan corporate governance terhadap intellectual capital disclosure serta dampaknya terhadap nilai perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 6(2), 233–246. Retrived from: https://ejournal.upi.edu/index.php/JRAK/article/view/11960/7434
Aulia, D., Ulum, I., & Wahyuni, E. D. (2019). Pengaruh ukuran, kompleksitas, program internasional, dan status akreditasi terhadap pengungkapan intellectual capital pada universitas Muhammadiyah di Indonesia. Jurnal Akademi Akuntansi, 2(2), 58–72.
Azzahra, N. F., & Zahra, N. (2023). Establishing foreign higher education institutions in Indonesia. In Center for Indonesian Policy Studies (Issue 18).
Ben-Amar, W., Chang, M., & Mcilkenny, P. (2017). Board gender diversity and corporate response to sustainability initiatives: evidence from the carbon disclosure project. Journal of Business Ethics, 7. https://doi.org/10.1007/s10551-015-2759-1
Bisogno, M., Citro, F., & Tommasetti, A. (2014). Disclosure of university websites. Evidence from Italian data. Global Business and Economics Review, 16(4), 452–471. https://doi.org/10.1504/GBER.2014.065365
Brusca, I., Cohen, S., Rossi, F. M., & Nicolo, G. (2020). Intellectual capital disclosure and academic rankings in European universities do they go hand in hand. Meditari Accountancy Research, 28(1), 51–71. https://doi.org/10.1108/MEDAR-01-2019-0432
Canibano, M. L., & Sanchez, P. (2008). Intellectual capital management and reporting in universities and research institutions. Estudios de Economía Aplicada, 26(2), 7–25. https://doi.org/10.25115/eea.v26i2.5422
Christensen, T. (2011). University governance reforms: potential problems of more autonomy? Higher Education, 62(4), 503–517. https://doi.org/10.1007/s10734-010-9401-z
Córcoles, Y. R. (2013). Importance of intellectual capital disclosure in Spanish universities. Intangible Capital, 9(3), 931–944. http://hdl.handle.net/2099/14118
Corcoles, Y. R., Penalver, J. F. S., & Ponce, A. T. (2011). Intellectual capital in Spanish public universities: stakeholders’ information needs. Journal of Intellectual Capital, 12(3), 356–376. https://doi.org/10.1108/14691931111154689
Corcoles, Y. R., & Ponce, A. T. (2013). Cost–benefit analysis of intellectual capital disclosure: university stakeholders’ view. Spanish Accounting Review, 16(2), 106–117.
Decree of the Minister of Education and Culture No. 83/P/2020 on the International Accreditation Organization (2020). http://dx.doi.org/10.1016/j.rcsar.2013.07.001
European Commission. (2006). RICARDIS – Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs. In European Commission, Brussels. Retrieved from: https://www.econstor.eu/handle/10419/202108
Fusco, F. (2019). What is the stock of the situation? a bibliometric analysis on socialand environmental accountingresearch in public sector. Ricci, Paolo, 32(1), 21–41. https://doi.org/10.1108/IJPSM-05-2017-0134
Gallego-Alvarez, I., Rodrıguez-Dominguez, L., & Garcıa-Sanchez, I.-M. (2011). Information disclosed online by Spanish universities: content and explanatory factors. Online Information Review, 35(3), 360–385. https://doi.org/10.1108/14684521111151423
García-Sánchez, I.-M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359–374. https://doi.org/10.1016/j.ibusrev.2018.10.007
Garde Sanchez, R., Rodríguez Bolívar, M. P., & López-Hernández, A. (2017). Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises. Review of Managerial Science, 11. https://doi.org/10.1007/s11846-016-0199-7
Gobel, I. C., Juanda, A., Ulum, I., & Mudrifah. (2020). Determinants of intellectual capital disclosure in non-vocational higher education in Indonesia. Journal of Accounting and Investment , 21(2), 362–382. https://doi.org/10.18196/jai.2102154
Greiling, D., Traxler, A., & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28, 404–428. https://doi.org/10.1108/IJPSM-04-2015-0064
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
Hörisch, J., Freeman, R. E., & Schaltegger, S. (2014). Applying stakeholder theory in sustainability management: links, similarities, dissimilarities, and a conceptual framework. Organization & Environment, 27(4), 328–346.
Jain, T., & Jamali, D. (2015). Looking inside the black box: the effect of corporate governance on corporate social responsibility. Corporate Governance: An International Review, 24. https://doi.org/10.1111/corg.12154
Kemendikbud. (2020). Statistik Pendidikan Tinggi . In pddikti.kemendikbud.go.id. https://pddikti.kemdikbud.go.id/asset/data/publikasi/Statistik%20Pendidikan%20Tinggi%202020.pdf
Krasnokutska, N., Kruhlova, O., Kozub, V., & Martíšková, P. (2019). Transparency of the enterprise: from theory to practice of evaluation (on the example of retail networks). Economic Annals-XXI, 175(1–2), 58–62.
Leitner, K.-H. (2002). Intellectual capital reporting for universities: conceptual background and application within the reorganisation of Austrian universities. International Conference on “The Transparent Enterprise. The Value of Intangibles”, Autonomous University of Madrid, Spain.
Leitner, K.-H., & Warden, C. (2004). Managing and reporting knowledge-based resources and processes in research organisations: specifics, lessons learned and perspectives. Management Accounting Research, 15, 33–51. https://api.semanticscholar.org/CorpusID:34262462
Liu, G., Kianto, A., & Tsui, E. (2020). A comprehensive analysis of the importance of intellectual capital elements to support contemporary developments in Chinese firms. Intellectual Capital in the Digital Economy, 62–73. Retrieved from: https://www.taylorfrancis.com/chapters/edit/10.4324/9780429285882-8/comprehensive-analysis-importance-intellectual-capital-elements-support-contemporary-developments-chinese-firms-gang-liu-aino-kianto-eric-tsui
Manes-Rossi, F., Nicolò, G., & Tartaglia-Polcini, P. (2018). New trends in intellectual capital reporting exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814–835. https://doi.org/10.1108/JIC-09-2017-0119
Mustapha, R., & Abdullah, A. (2004). Malaysia transitions toward a knowledge-based economy. Journal of Technology Studies, 30(3), 51–61. Retrieved from: https://www.jstor.org/stable/48722656
Nicolo, G., Raimo, N., Polcini, P. T., & Vitolla, F. (2021). Unveiling the link between performance and intellectual capital disclosure in the context of Italian public universities. Evaluation and Program Planning, 88, 1–12. https://doi.org/10.1016/j.evalprogplan.2021.101969
Nicolo, G., Rossi, F. M., Christiaens, J., & Aversano, N. (2020). Accountability through intellectual capital disclosure in Italian universities. Journal of Management and Governance, 24(4), 1055–1087. https://doi.org/10.1007/s10997-019-09497-7
Nicolò, G., Sannino, G., & Iorio, S. De. (2022). Gender diversity and online intellectual capital disclosure: evidence from Italian-listed firms. Journal of Public Affairs, 22(4), e2706. https://doi.org/https://doi.org/10.1002/pa.2706
Pedro, E., Leitão, J., & Alves, H. (2019). The intellectual capital of higher education institutions operationalizing measurement through a strategic prospective lens. Journal of Intellectual Capital, 20(3), 355–381. https://doi.org/10.1108/JIC-07-2018-0117
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder theory . The Cambridge Handbook of Stakeholder Theory, 1–16.
Rahayu, N. E., & Sudaryono, E. A. (2023). The influence of internationality and location on disclosure of intellectual capital: a studies in higher education. ASSETS: Jurnal Akuntansi Dan Pendidikan, 12(1), 46–56. https://doi.org/10.25273/jap.v12i1.13118
Rahayuningtyas, D. P. A., & Triana, E. (2017). Modal intelektual dan daya saing perguruan tinggi di Indonesia . Jurnal Akuntansi Dan Investasi, 18(2), 153–162. https://doi.org/10.18196/jai.180279
Ramirez, Y., Merino, E., & Manzaneque, M. (2019). Examining the intellectual capital web reporting by Spanish universities. Online Information Review, 43(5), 775–798. https://doi.org/10.1108/OIR-02-2018-0048
Ramirez, Y., & Tejada, A. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701–732. https://doi.org/10.1108/JIC-02-2019-0039
Ramírez, Y., Tejeda, A., & Manzaneque, M. (2016). The value of disclosing intellectual capital in Spanish universities: A new challenge of our days. Journal of Organizational Change Management, 29(2), 176–198. https://doi.org/10.1108/JOCM-02-2015-0025
Sagara, Y., & Yustini, S. (2019). Studi fenomenologis tentang implementasi tata kelola perguruan tinggi badan hukum di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 12(2), 249–258. Retrieved from: http://repository.uinjkt.ac.id/dspace/handle/123456789/53388
Salvi, A., Vitolla, F., Raimo, N., Rubino, M., & Petruzzella, F. (2020). Does intellectual capital disclosure affect the cost of equity capital? an empirical analysis in the integrated reporting context. Journal of Intellectual Capital, 21(6), 985–1007. https://doi.org/10.1108/JIC-12-2019-0283
Schaltegge, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: a stakeholder theory perspectiv. Organization & Environment, 32(3), 191–212. https://doi.org/10.1177/1086026617722882
Sofyani, H., & Khairunisa, A. (2021). Pengaruh modal intelektual terhadap kinerja organisasional: studi pada konteks perguruan tinggi di Indonesia. E-Jurnal Akuntansi, 31(7), 1760–1770. doi:10.24843/EJA.2021.v31.i07.p12
SPM Universitas Padjadjaran. (2020). Informasi Umum Akreditasi Internasional. https://spm.unpad.ac.id/informasi-umum-akreditasi-internasional/
Suhardjanto, D., & Wardhani, M. (2010). Praktik intellectual capital disclosure perusahaan yang terdaftar di bursa efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 14(1), 71–85. Retrieved from: https://journal.uii.ac.id/JAAI/article/view/2247
Ulum, I., Harviana, R. R., Zubaidah, S., & Jati, A. W. (2019). Intellectual capital disclosure and prospective student interest: an Indonesian perspectives. Cogent Business & Management, 6(1), 1–13. https://doi.org/10.1080/23311975.2019.1707041
Veltri, S., Mastroleo, G., & Schaffhauser-Linzatti, M. (2014). Measuring intellectual capital in the university sector using a fuzzy logic expert system. Knowledge Management Research & Practice, 12(2), 175–192. https://doi.org/10.1057/kmrp.2012.53
Vitolla, F., Raimo, N., Nicolò, G., & Ricciardelli, A. (2023). Exploring intellectual capital disclosure and its determinants in knowledge-based institutions: empirical evidence from international Universities. Measuring Business Excellence, 27(2), 227–245. https://doi.org/10.1108/MBE-01-2022-0020