INTELLECTUAL CAPITAL DISCLOSURE OF INDONESIAN UNIVERSITIES: A FIVE WAYS NUMERICAL CODING SYSTEM

The purpose of this study was to identify the practice of disclosing information about the Intellectual Capital (IC) on the official website of the university in Indonesia. This study uses 30 best universities official website in Indonesia (4ICU version 2018) as an object of study. IC components used in this study is a framework adopted from Leitner (2002)and modified by Ulum (2012) that consists of 46 items: 8 item human capital, structural capital 23 items, and 15 items of relational capital. The results showed that university in Indonesia still reveal t he information in the form of a narrative on the average based on the official website of each university and the use of disclosure of information in the form of numbers, the IDR / monetary, and image graph averaged from below 40%