Intellectual Capital Disclosure: Evidence from Universities in Southeast Asia

Sigit, Hermawan (2021) Intellectual Capital Disclosure: Evidence from Universities in Southeast Asia. Universitas Muhammadiyah Sidoarjo.

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2018 - Hermawan et al. . ICD, Evidence from Universities in Southeast Asia (1).pdf

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Intellectual Capital (IC), as Intangible Assets, plays a very important role for organizations, including Universities/ Colleges, so it is important to identify its activities. The purpose of this study is to identify the practice of IC disclosure conducted by universities in six Southeast Asian countries, namely Indonesia, Malaysia, Singapore, Thailand, The Philippines, and Brunei Darussalam. The practice of disclosure is done through the websites of the universities, with the selection of the best three webometrics universities of the 2017 survey year from each country. This research identifies the activity of IC components, i.e. for human capital is 8 items of activity, for structural capital is 23 items of activity, and for relational capital is 15 items of activity. The result shows that there is no difference in disclosing IC activity on the universities’ websites in six Southeast Asian countries. The highest IC disclosure on the components of Human Capital and Relational Capital is presented by universities in Singapore, and for the Structural Capital component, ispersented by universities in The Philippines. For the type of IC disclosure, universities in the six Southeast Asian countries uses narration and numbers to disclose their IC.

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > School of Accountancy
Depositing User: Sigit Hermawan
Date Deposited: 06 Jan 2021 07:45
Last Modified: 06 Jan 2021 07:45

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