A COMPARATIVE STUDY OF NATIONAL CAPITAL OF SOUTH EAST COUNTRY ACCORDING TO 4ICU RANK 2021

This study aims to determine the practices and differences in Intellectual Capital disclosure at universities in Southeast Asian countries, namely, Indonesia, Singapore, Malaysia, Thailand, and the Philippines. Intellectual Capital is an asset by a university-related to science and information technology that provides more value for the company to achieve its goals to stakeholders. This study uses a sample, namely colleges or universities that are ranked in the 4ICU 2021 version which are the best universities or Top Universities in Southeast Asian countries, namely, Indonesia, Singapore, Malaysia, Thailand, and the Philippines. The data collection technique in this research is the documentation technique. The data analysis technique is using Content analysis 46 items Intellectual Capital, namely 8 items Human Capital, 23 items Structural Capital, and 15 items Relational Capital and Mann-Whitney Test using SPSS. The results of this study are that there is no difference in practice between the five Southeast Asian countries and based on the disclosure of Intellectual Capital, in five countries in Southeast Asia, the highest IC in Human Capital is obtained by the Philippines, the highest Structural Capital by Singapore and in Relational Capital is the Philippines and Thailand. . Based on the type of IC disclosure, Indonesia disclosed the most IC items. Overall, the five Southeast Asian countries in the disclosure of Intellectual Capital items are mostly disclosed in narrative form