ANALISIS PRAKTIK PENGUNGKAPAN MODAL INTELEKTUAL UNIVERSITAS: STUDI KOMPARASI ANTARA UNIVERSITAS TERBAIK INDONESIA DAN MALAYSIA

The purpose of this study was to identify the practice of disclosure of information on intellectual capital (IC) on the website of the university in Indonesia and Malaysia. This research uses website the 10 best universities in Indonesia and Malaysia (version 4ICU 2018) as an object of study. IC components used in this study is a framework developed by Leitner (2004) which consists of 36 items: 10 items of human capital, structural capital item 9, and 17 items relational capital. Mann-Whitney U was used to test the hypothesis. The results show that there are differences between universities in Indonesia and Malaysia to reveal information about the IC through their website. In general, the number of IC information disclosure through the website of the university in Indonesia and Malaysia is only around 50% only, the rest were not disclosed