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: Ihyaul Ulum, Ratu Rahma Harviana, Siti Zubaidah, Ahmad Waluya Jati
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2019
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Acceso en línea:https://doaj.org/article/e2b8e556adbf4101915c9321a78db9ae
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spelling oai:doaj.org-article:e2b8e556adbf4101915c9321a78db9ae2021-12-02T16:42:21ZIntellectual capital disclosure and prospective student interest: an Indonesian perspectives2331-197510.1080/23311975.2019.1707041https://doaj.org/article/e2b8e556adbf4101915c9321a78db9ae2019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1707041https://doaj.org/toc/2331-1975This 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.Ihyaul UlumRatu Rahma HarvianaSiti ZubaidahAhmad Waluya JatiTaylor & Francis Grouparticleindonesian universitiesintellectual capital disclosurewebsitesBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution DOAJ
collection DOAJ
language EN
topic indonesian universities
intellectual capital disclosure
websites
Business
HF5001-6182
Management. Industrial management
HD28-70
spellingShingle indonesian universities
intellectual capital disclosure
websites
Business
HF5001-6182
Management. Industrial management
HD28-70
Ihyaul Ulum
Ratu Rahma Harviana
Siti Zubaidah
Ahmad Waluya Jati
Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
description 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.
format article
author Ihyaul Ulum
Ratu Rahma Harviana
Siti Zubaidah
Ahmad Waluya Jati
author_facet Ihyaul Ulum
Ratu Rahma Harviana
Siti Zubaidah
Ahmad Waluya Jati
author_sort Ihyaul Ulum
title Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
title_short Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
title_full Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
title_fullStr Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
title_full_unstemmed Intellectual capital disclosure and prospective student interest: an Indonesian perspectives
title_sort intellectual capital disclosure and prospective student interest: an indonesian perspectives
publisher Taylor & Francis Group
publishDate 2019
url https://doaj.org/article/e2b8e556adbf4101915c9321a78db9ae
work_keys_str_mv AT ihyaululum intellectualcapitaldisclosureandprospectivestudentinterestanindonesianperspectives
AT raturahmaharviana intellectualcapitaldisclosureandprospectivestudentinterestanindonesianperspectives
AT sitizubaidah intellectualcapitaldisclosureandprospectivestudentinterestanindonesianperspectives
AT ahmadwaluyajati intellectualcapitaldisclosureandprospectivestudentinterestanindonesianperspectives
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