Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official website of Indonesian universities. The result indi...
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| Autores principales: | , , , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Taylor & Francis Group
2019
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/e2b8e556adbf4101915c9321a78db9ae |
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| Sumario: | This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official website of Indonesian universities. The result indicates that from 30 samples of universities, there are no university has fully disclosed their intellectual capital indicator. Actually, besides of human capital information, the universities tend to report their relational capital which indirectly describes university’s achievements and excellences. Based on Warp-PLS results shows that intellectual capital disclosure has a positive impact on prospective student interest. Regardless of its limitations, this study has practical implications for the decisions taken by universities in choosing what information will be presented on their website. |
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