ANALISIS KOMPARASI PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS TERBAIK DI INDONESIA DAN SINGAPURA (Studi Empiris Pada Universitas Terbaik Di Indonesia Dan Singapura Menurut 4ICU 2018)

The study aimed at identifying the disclosure of information practice about Intellectual Capital (IC) on website of universities in Indonesia and universities in Singapore. This study uses the websites of 8 best universities in Indonesia and Singapore (version 4ICU 2018) as the object of study. The intellectual capital component in this study is a framework that is developed by Leitner (2004) which consists of 36 items: 10 items of human capital, 11 items of structural capital, and 15 items of relational capital. Mann Whitney U Test is used to test the hypothesis. The result of the study indicates that there are differences between universities in Indonesia and universities in Singapore regarding the information disclosure about intellectual capital through universities’ official website. In general, the amount of IC information disclosure through universities’ websites in Indonesia and universities’ website in Singapore are only around 50%, but the rest is not disclosed