ARTICLE
TITLE

Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4ICU 2018 10.18196/jai.2001113

SUMMARY

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges and Universities survey 2018) as the samples of study. Intellectual capital components used in this study were a framework constructed by Ulum (2012), which consists of 46 items: 8 items on human capital, 23 items on structural capital, and 15 items on relational capital. The research method used was content analysis. The results showed that from the 44 websites of Muhammadiyah Universities, the IC information which was in form of a narrative was 16%, the figure was 8%, the currency (rupiah) was 0.15%, and the graph was 0.75%. From the 44 Muhammadiyah Universities, none of them revealed the information completely, and it is proved low disclosure of intellectual capital in the website. In terms of the amount of information disclosed, on the average, Muhammadiyah Universities tended to reveal information in forms of narrative format.

 Articles related

Ilham Setiawan, Yurniwati Yurniwati, Anne Putri    

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitabil... see more


Caroline Oktavia Gunawan,Kazia Laturette,Yopy Junianto    

This study aims to examine the effect of intellectual capital on the financial performance of manufacturing companies in the consumer goods sector before and during the Covid-19 period being listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 ... see more


Bustamam Bustamam,Dhenni Aditia    

This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indones... see more


Medeleen Florencia Kawilarang, Fransiskus E. Daromes, Paulus Tangke    

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 comp... see more

Revista: AJAR

Yuliati Galuh Nur Safitri,Nurul Hasanah Uswati Dewi    

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the ef... see more