ANALISIS PERBEDAAN LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL UNTUK UNIVERSITAS-UNIVERSITAS DI INDONESIA

This study aims to determine the broad differences in disclosure of intellectual capital universities in Indonesia. The data studied were all state universities that entered the site of 4ICU (4 International Colleges University) in 2018. The data acquisition technique was the documentation method. The statistical test tool used in this study was SPSS 25. The data analysis technique used was content analysis and independent sample t-test. This study uses three indicators to see whether there are differences in IC disclosure of universities in Indonesia, which are based on location, number of interests of prospective students, and the number of study programs. The results of this study indicate that there are differences in the extent of IC disclosure based on location and number of interests of prospective students, while based on the number of study programs, there is no difference