PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS DI INDONESIA MENURUT 4ICU TAHUN 2018

The purpose of this study is to identify the practice of disclosing information about intellectual capital (IC) on the websites of universities aged over 60 years in Indonesia. This study uses the websites of 27 universities aged over 60 years (version 4ICU 2018) as the object of study. The intellectual capital component used in this study is the framework developed by Leitner (2004) and the study program accreditation provisions established by the National Accreditation Board of Education (BAN-PT) consisting of 46 items: 8 items of human capital, 23 items of structural capital, 15 items of relational capital. Content analysis is used to determine the number of IC disclosures at universities over 60 years in Indonesia. The results of the study showed that IC disclosures based on their official website had an average of only 55%, the rest were not disclosed