IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v19y2022i4p336-349.html
   My bibliography  Save this article

Intellectual capital disclosure: study on university website

Author

Listed:
  • Ihyaul Ulum
  • Kirana Ika Putri
  • Dhaniel Syam
  • Nazaruddin Malik
  • Eny Suprapti

Abstract

This research has two objectives: firstly, to identify the practice of college intellectual capital (IC) disclosure through their website with a content analysis method called 'six ways numerical coding system'. The second objective is to examine the effect of age, size and accreditation status on the extent of IC disclosure. Warp PLS 6.0 was used to analyse the data from vocational colleges in Indonesia. The results indicate that IC disclosure through university websites is still below 50% on average. Disclosure in image format is more widely used than other formats. PLS test results show that the size and accreditation status variables have an impact on the extent of IC disclosure, while the age variable has no effect.

Suggested Citation

  • Ihyaul Ulum & Kirana Ika Putri & Dhaniel Syam & Nazaruddin Malik & Eny Suprapti, 2022. "Intellectual capital disclosure: study on university website," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 19(4), pages 336-349.
    • Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:336-349
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=123839
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Antonello Garzoni & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla, 2024. "Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2669-2682, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:336-349. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=86 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.