Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi
DOI:
https://doi.org/10.22219/jrak.v13i1.21844Keywords:
Intellectual Capital Disclosure, PTN-BH, PTN-BLU, UniversityAbstract
Purpose: This study aims to determine the effect of size, complexity, age, and internationalization of universities on ICD on the official websites of PTN-BLU and PTN-BH in Indonesia. In addition, this study also aims whether there is a significant difference between the quality of ICD in PTN-BLU and PTN-BH.
Methodology/approach: The number of population in this study was 47. The IC component that is used as the basis for this research uses the results of the Ulum research (2019), which consists of 60 IC items. The data analysis technique used multiple linear regression analysis and t-tests.
Findings: The results showed that the size and age of the university did not affect the ICD, while the complexity and internationalization of the university had a significant positive effect on the ICD. In addition, the different test results showed a significant difference between the quality of the ICD in PTN-BLU and PTN-BH.
Practical implications: PTN-BH has a higher quality IC disclosure than PTN-BLU on its official website. The most numerous components are structural capital related to PT's internal resources, such as learning systems, academics, and curricula.
Originality/value: The novelty of this research regards the object of study at State Universities (PTN-BLU and PTN-BH). In addition, it also adds the internationalization variable as an independent variable.
Downloads
References
Adam. (2021). Kebijakan Otonomi Perguruan Tinggi sebagai Dampak Reformasi Keuangan dalam Bidang Pendidikan di Indonesia. JET: Journal of Education and Teaching, 2(1), 52–71. https://doi.org/10.51454/jet.v2i1.106
Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 71–82. https://doi.org/10.17509/jaset.v10i1.12571
Alfraih, M. M. (2018). What Drives Intellectual Capital Reporting? Evidence from Kuwait. International Journal of Productivity and Performance Management, 67(3), 571–589. https://doi.org/10.1108/IJPPM-07-2016-0132
Anna, Y. D., & Dwi. R. D. (2018). Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Intellectual Capital Disclosure Serta Dampaknya Terhadap Nilai Perusahaan. Jurnal Riset Akuntansi dan Keuangan, 6(2), 233–246. https://doi.org/10.17509/jrak.v6i2.11960
Arifin, P. (2019, August 22). Akreditasi Perguruan Tinggi: Akreditasi Internasional Prodi. spm.itb.ac.id. https://spm.itb.ac.id/artikel/12659-2/
Aulia, D., Ulum, I., & Wahyuni, E. D. (2019). Pengaruh Ukuran, Kompleksitas, Program Internasional, dan Status Akreditasi Terhadap Pengungkapan Intellectual Capital Pada Universitas Muhammadiyah Di Indonesia. Jurnal Akademi Akuntansi, 2(2), 58–72. https://doi.org/10.22219/jaa.v2i2.10152
Birindelli, G., Ferretti, P., Chiappini, H., & Cosentino, A. (2020). Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy. Sustainability, 12(8), 1–20. https://doi.org/10.3390/su12083174
Brusca, I., Cohen, S., Rossi, F. M., & Nicolo, G. (2020). Intellectual Capital Disclosure and Academic Rankings in European Universities Do They Go Hand in Hand. Meditari Accountancy Research, 28(1), 51–71. https://doi.org/10.1108/MEDAR-01-2019-0432
Corcoles, Y. R., & Ponce, A. T. (2013). Cost–Benefit Analysis of Intellectual Capital Disclosure: University Stakeholders’ View. Spanish Accounting Review, 16(2), 106–117. https://doi.org/10.1016/j.rcsar.2013.07.001
European Commission. (2006). RICARDIS – Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs. In European Commission, Brussels.
Falqueto, J. M. Z., Hoffmann, V. E., Gomes, R. C., & Onoyama Mori, S. S. (2020). Strategic Planning in Higher Education Institutions: What Are the Stakeholders’ Roles in The Process? Higher Education, 79(6), 1039–1056. https://doi.org/10.1007/s10734-019-00455-8
Fathony, M. M., & Ulum, I. (2018). University’ Characteristics, Accreditation Status, and Intellectual Capital Disclosure: Evidence from Indonesia. International Journal of Economics and Research, 9(6), 23–36.
Freeman, R.E. (1984). Strategic Management: A Stakeholder Approach, Pitman Publishing: Boston.
Gallego-Alvarez, I., Rodrıguez-Dominguez, L., & Garcıa-Sanchez, I.-M. (2011). Information Disclosed Online by Spanish Universities: Content and Explanatory Factors. Online Information Review, 35(3), 360–385. https://doi.org/10.1108/14684521111151423
Gobel, I. C., Juanda, A., Ulum, I., & Mudrifah. (2020a). Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia. Journal of Accounting and Investment, 21(2), 362–382. https://doi.org/10.18196/jai.2102154
Harahap, D. A., Amanah, D., Gunarto, M., Purwanto, & Umam, K. (2020). Pentingnya Citra Universitas dalam Memilih Studi di Perguruan Tinggi. Niagawan, 9(3), 191–196. https://doi.org/10.24114/niaga.v9i3.20819
Kemendikbud. (2020). Statistik Pendidikan Tinggi. In pddikti.kemendikbud.go.id. https://pddikti.kemdikbud.go.id/asset/data/publikasi/Statistik%20Pendidikan%20Tinggi%202020.pdf
Liu, G., Kianto, A., & Tsui, E. (2020). A Comprehensive Analysis of The Importance of Intellectual Capital Elements to Support Contemporary Developments in Chinese Firms. Intellectual Capital in the Digital Economy, 62–73. DOI:10.4324/9780429285882-8
Lorensius, Warman, & Tresia, Y. (2021). Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia. Jurnal Pendidikan dan Kewirausahaan, 9(1), 118–131. I: https://doi.org/10.47668/pkwu.v9i1.172
Mali, M. G. (2020). Internasionalisasi Kampus sebagai Strategi Perguruan Tinggi dalam Menghadapi Era Revolusi Industri 4.0. Jurnal Manajemen Publik & Kebijakan Publik, 2(1), 68–78.
Manes Rossi, F. & Nicolò, G. (2018). New Trends in Intellectual Capital Reporting Exploring Online Intellectual Capital Disclosure in Italian Universities. Journal of Intellectual Capital, 19(4), 814–835. https://doi.org/10.1108/JIC-09-2017-0119
Manes-Rossi, F., Nicolo` , G. and Tartaglia-Polcini, P. (2018). New trends in intellectual capital reporting: exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814-835. https://doi.org/10.1108/JIC-09-2017-0119
Mustapha, R., & Abdullah, A. (2004). Malaysia Transitions Toward a Knowledge-Based Economy. Journal of Technology Studies, 30(3), 51–61. 10.21061/jots.v30i3.a.8
Nicolo, G., Rossi, F. M., Christiaens, J., & Aversano, N. (2020). Accountability Through Intellectual Capital Disclosure in Italian Universities. Journal of Management and Governance, 24(4), 1055–1087. 10.1007/s10997-019-09497-7.
Nicolò, G., Aversano, N., Sannino, G. and Tartaglia Polcini, P. (2022). Online sustainability disclosure practices in the university context. The role of the board of directors Corporate Governance, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/CG-05-2022-0224
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder Theory. Cambridge: Cambridge University Press, 1-16.
Peraturan Pemerintah Republik Indonesia Nomor 8 Tahun 2020 tentang Perubahan atas Peraturan Pemerintah Nomor 26 Tahun 2015 tentang Bentuk dan Mekanisme Pendanaan Perguruan Tinggi Negeri Badan Hukum, Pub. L. No. 8, 4 (2020).
Rahayuningtyas, D. P. A., & Triana, E. (2017). Modal Intelektual dan Daya Saing Perguruan Tinggi di Indonesia. Jurnal Akuntansi dan Investasi, 18(2), 153–162.
Ramirez, Y., Merino, E., & Manzaneque, M. (2019). Examining the intellectual capital web reporting by Spanish universities. Online Information Review, 43(5), 775–798. https://doi.org/10.1108/OIR-02-2018-0048
Ramirez, Y., & Tejada, A. (2019). Digital Transparency and Public Accountability in Spanish Universities in Online Media. Journal of Intellectual Capital, 20(5), 701–732. https://doi.org/10.1108/JIC-02-2019-0039
Salvi, A., Vitolla, F., Raimo, N., Rubino, M., & Petruzzella, F. (2020). Does Intellectual Capital Disclosure Affect the Cost of Equity Capital? An Empirical Analysis in The Integrated Reporting Context. Journal of Intellectual Capital, 21(6), 985–1007. https://doi.org/10.1108/JIC-12-2019-0283
Shella, & Wedari, L. K. (2016). Intellectual Capital dan Intellectual Capital Disclosure Terhadap Market Performance pada Perusahaan Publik Indeks LQ-45. Jurnal Akuntansi & Auditing Indonesia, 20(1), 27–36. https://doi.org/10.20885/jaai.vol20.iss1.art3
Sofyani, H., & Khairunisa, A. (2021). Pengaruh Modal Intelektual Terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia. E-Jurnal Akuntansi, 31(7), 1760–1770. https://doi.org/10.24843/EJA.2021.v31.i07.p12
Sutini, L. (2019). Akibat Hukum PTN BH yang Tidak Memenuhi Evaluasi Kinerja. Jurist-Diction, 2(5), 1765–1786.
UGM. (2022). Latar Belakang Akreditasi Internasional. kjm.ugm.ac.id.
Ulum, I. (2019). Intellectual Capital Framework Perguruan Tinggi di Indonesia Berdasarkan Instrumen Akreditasi Program Studi (IAPS) 4.0. Jurnal Reviu Akuntansi dan Keuangan, 9(3), 309–318. https://doi.org/10.22219/jrak.v9i3.10227
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis Pengungkapan Modal Intelektual: Perbandingan antara Universitas di Indonesia dan Malaysia. Jurnal Ekonomi dan Bisnis, 22(1), 163–182. https://doi.org/10.24914/jeb.v22i1.2343
Ulum, I., & Novianty, N. (2012). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Intellectual Capital pada Official Website Perguruan Tinggi Indonesia. Prosiding SNA-Simposium Nasional Akuntansi, 1-12.
Vitolla, F., Raimo, N., Rubino, M. and Garzoni, A. (2020). The determinants of integrated reporting quality in financial institutions. Corporate Governance, 20 (3), 429-444. https://doi.org/10.1108/CG-07-2019-0202
Vitolla, F., Raimo, N., Nicolò, G. & Ricciardelli, A. (2023). Exploring intellectual capital disclosure and its determinants in knowledge-based institutions: empirical evidence from international universities. Measuring Business Excellence, 27(2), 227-245. https://doi.org/10.1108/MBE-01-2022-0020
Zahedi, M. R., & Khanachah, S. N. (2021). The Effect of Knowledge Management Processes on Organizational Innovation Through Intellectual Capital Development in Iranian Industrial Organizations. Journal of Science and Technology Policy Management, 12(1), 86–105. https://doi.org/10.1108/JSTPM-11-2019-0113
Zielma, A. (2019). Ukuran Perusahaan, Ukuran KAP, Kompleksitas Perusahaan dan Audit tenure Berpengaruh terhadap Audit Fee. Jurnal Ilmu dan Riset Akuntansi, 8(10), 1-19.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Afifah Mawa, Isna Putri Rahmawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
