PENGARUH UKURAN, PROGRAM INTERNATIONAL DAN UMUR TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi pada Universitas yang terdaftar di 4ICU pada tahun 2018)

This study aims to describe and assess the effect of size, international programs and the age of the Intellectual Capital Disclosure at the largest university listed in 4ICU in 2018. The research sample consisted of 34 university by using purposive sampling. Data collection techniques using secondary data. Data retrieved is the data published on the official website of each university. Components in this study is a component built by Ulum (2012) which is a construct of the development of (Leitner 2004), Consists of 46 items: 8 item human capital, structural capital 23 items and 15 items of relational capital. Methods of data analysis using the Content Analysis and WarpPLS 6.0. Therefore, it was found the fact that on average the largest Muhammadiyah universities tend to report in a narrative format. Based on the results of the study also found that the size, international programs, age significant positive effect on Intellectual Capital Disclosure