Application of Intellectual Capital Disclosure in Private Universities in Indonesia

DOI

10.2991/978-2-38476-202-6_99How to use a DOI?

Keywords

intellectual; capital; human capital; structural; relation capital and disclosure

Abstract

Acknowledgement of intellectual capital (IC) is an endeavor to boost competitive advantage and organizational value. The acronym IC stands for intellectual capital, signifying the significance of knowledge, especially in universities where the main capital is resources in the form of knowledge owned by the entire academic community of universities. Given the significance of intellectual capital for the production of future wealth, organizations can signal excellence in quality through the use of intellectual capital disclosure (ICD). Intellectual capital disclosure can identify low-quality companies, especially for those with a solid basis of intellectual capital. Mixed-method analysis is the study methodology employed. The data used in this study are primary and secondary. Primary data is in the form of interviews with the in-depth interview method, with the aim of supporting research results from secondary data in the form of financial statements that have been prepared by universities. The universities used in this research as a pilot project are private universities that have been accredited and have sustainable financial reports. The result of this study is the compilation of items from three components of intellectual capital, which are the basis for the item of Intellectual Capital Disclosure of Higher Education in Indonesia, which is adjusted to BAN PT and Lamemba.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dedy Abidin
AU  - Anna Sutrisna Sukirman
AU  - Syamsinar Syamsinar
PY  - 2024
DA  - 2024/02/15
TI  - Application of Intellectual Capital Disclosure in Private Universities in Indonesia
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 723
EP  - 731
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_99
DO  - 10.2991/978-2-38476-202-6_99
ID  - Abidin2024
ER  -