Online Disclosure of Intellectual Capital and the Determinants: Evidence from Higher Education in Indonesia
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| Title: | Online Disclosure of Intellectual Capital and the Determinants: Evidence from Higher Education in Indonesia |
|---|---|
| Language: | English |
| Authors: | Afifah Ma’wa (ORCID |
| Source: | Journal of Applied Research in Higher Education. 2025 17(5):1838-1849. |
| Availability: | Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight |
| Peer Reviewed: | Y |
| Page Count: | 12 |
| Publication Date: | 2025 |
| Document Type: | Journal Articles Reports - Research |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Foreign Countries, Capital (Sociology), Disclosure, Administrators, College Faculty, Web Sites, Global Approach, Public Colleges, Private Colleges, Institutional Characteristics, Administrator Characteristics, Educational Background |
| Geographic Terms: | Indonesia |
| DOI: | 10.1108/JARHE-03-2024-0117 |
| ISSN: | 2050-7003 1758-1184 |
| Abstract: | Purpose: This study aimed to determine the effect of age, complexity, internationalization, educational background of the vice rector for finance and the presence of professors on intellectual capital disclosure (ICD) in the official websites of Indonesian higher education institution (HEI). It also proved whether there was a difference between ICD in the three types of HEI based on autonomy. Design/methodology/approach: The intellectual capital (IC) instrument used was adopted from Nicolo et al. (2021) and subsequently analyzed 78 HEIs in Indonesia, namely PTNBH, PTNBLU and PTS accredited "Excellent." The content analysis method and multiple linear regression models were used to test the impact of independent variables, while Kruskal-Wallis was used to conduct a t-test. Findings: The empirical results showed that complexity, internationalization and the presence of HEI professors had a positive effect, while age and educational background of the vice rector for finance showed an insignificant effect on ICD. The t-test showed there was a difference in ICD among the three types of HEI. Practical implications: This study provides new evidence related to differences in ICD practices in three types of HEIs in Indonesia. The research findings are expected to encourage cooperation between the government and HEI to improve regulations for PTNBLU and PTS by referring to regulations that have been applied to PTNBH to improve the quality of universities in Indonesia through increasing international accreditation and the number of professors in HEI. Originality/value: This study was the first to compare ICD among the three types of Indonesian HEI with new variables, namely the educational background of the vice rector for finance and the presence of professors. |
| Abstractor: | As Provided |
| Entry Date: | 2026 |
| Accession Number: | EJ1497200 |
| Database: | ERIC |
| Abstract: | Purpose: This study aimed to determine the effect of age, complexity, internationalization, educational background of the vice rector for finance and the presence of professors on intellectual capital disclosure (ICD) in the official websites of Indonesian higher education institution (HEI). It also proved whether there was a difference between ICD in the three types of HEI based on autonomy. Design/methodology/approach: The intellectual capital (IC) instrument used was adopted from Nicolo et al. (2021) and subsequently analyzed 78 HEIs in Indonesia, namely PTNBH, PTNBLU and PTS accredited "Excellent." The content analysis method and multiple linear regression models were used to test the impact of independent variables, while Kruskal-Wallis was used to conduct a t-test. Findings: The empirical results showed that complexity, internationalization and the presence of HEI professors had a positive effect, while age and educational background of the vice rector for finance showed an insignificant effect on ICD. The t-test showed there was a difference in ICD among the three types of HEI. Practical implications: This study provides new evidence related to differences in ICD practices in three types of HEIs in Indonesia. The research findings are expected to encourage cooperation between the government and HEI to improve regulations for PTNBLU and PTS by referring to regulations that have been applied to PTNBH to improve the quality of universities in Indonesia through increasing international accreditation and the number of professors in HEI. Originality/value: This study was the first to compare ICD among the three types of Indonesian HEI with new variables, namely the educational background of the vice rector for finance and the presence of professors. |
|---|---|
| ISSN: | 2050-7003 1758-1184 |
| DOI: | 10.1108/JARHE-03-2024-0117 |
