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University reports published on institutional websites from 2018 to 2020 are used as data (53 observations). Content analysis and regression testing show that the overall disclosure level is low. Sustainability disclosure is the lowest aspect (9%), while intellectual capital disclosure is not explicitly stated. Regression results confirm that university ranking has a positive effect on disclosure level.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/university-ranking-and-information-disclosure-the-case-of-indonesia/232253/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/university-ranking-and-information-disclosure-the-case-of-indonesia/232253.png","ImageObject",300,407,{"name":92,"@type":93},"Eden","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main purpose of this study?","Question",{"text":113,"@type":114},"To assess the information disclosure level of universities in Indonesia and analyze how it relates to university ranking.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How were the data and observations collected?",{"text":118,"@type":114},"Data were gathered from universities’ reports published on their websites between 2018 and 2020, totaling 53 observations.",{"name":120,"@type":111,"acceptedAnswer":121},"What does the study find about disclosure levels?",{"text":122,"@type":114},"The study finds a low overall disclosure level, with sustainability disclosure being the lowest (9%), and intellectual capital not being explicitly disclosed.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},232253,1789070222,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},1374391974468,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Jurnal Dinamika Akuntansi dan Bisnis Vol. 9(1), 2022, pp 37-50  \nUniversity Ranking and Information Disclosure: The Case of Indonesia  \nSri Pujiningsih1*, Helianti Utami2  \n1.2Department of Accounting, Faculty of Economics & Business, Universitas Negeri Malang, Indonesia  \n*Corresponding author: [sri.pujiningsih.fe@um.ac.id](sri.pujiningsih.fe@um.ac.id)[ ](sri.pujiningsih.fe@um.ac.id)[https://dx.doi.org/10.24815/JDAB.V9I1.23583](https://dx.doi.org/10.24815/JDAB.V9I1.23583)  \n\n| ARTICLE INFO | ABSTRACT |\n| --- | --- |\n| Article history: | This study aims to explore the information disclosure level of universities in Indonesia and |\n| Received date: 25 November 2021 | its relationship with university ranking. Data were collected from universities’ reports |\n| Received in revised form: 17 February 2022\u003Cbr>Accepted: 03 March 2022\u003Cbr>Available online: 20 April 2022 | published in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ |\n|  |  |\n| Keywords:\u003Cbr>Higher education, intellectual capital, sustainability, integrated report | ranking have a positive effect on the universities’disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions. |\n|  | Pemeringkatan Universitas dan Keterbukaan Informasi: Kasus di Indonesia |\n|  | ABSTRAK |\n| Citation:\u003Cbr>Pujiningsih, S., & Utami, H. ,(2022) . University Ranking and Information Disclosure: The Case of Indonesia, Jurnal Dinamika Akuntansi dan Bisnis, 9 (1), 37-50 | Penelitian ini bertujuan untuk mengukur tingkat keterbukaan informasi di universitas di Indonesia serta hubungannya dengan ranking universitas. Data diperoleh dari laporanyang diterbitkan oleh 53 universitas di Indonesia pada tahun 2018, 2019, dan 2022. Dengan menggunakan teknik content analysis dan uji regresi, penelitian ini menemukan bahwa secara rata-rata tingkat keterbukaan informasi di universitas yang diteliti rendah. |\n| Kata Kunci:\u003Cbr>Pendidikan tinggi, modal intelektual, keberlanjutan, laporan terintegrasi | Pengungkapan laporan keberlanjutan merupakan komponen informasi yang palingrendah pengungkapannya (9%) dibandingkan dengan pengungkapan laporan lainnya. Pengungkapan modal intelektual tidak secara eksplisit dinyatakan dalam laporan. Hasil uji regresi menyimpulkan bahwa rangkin universitas berpengaruh positif terhadaptingkat pengungkapan. Dengan demikian penelitian ini mengkonfirmasi penggunaanteori sinyal dalam konteks Pendidikan tinggi. |\n\n1. Introduction  \nIntegrated report (IR) conceptually is organizational reports on governance, financial capital, intellectual capital and environmental capital. IR is a description of the organization's vision and mission (Abeysekera, 2013) . The IR is beneficial for universities such as: increasing transparency and accountability, reducing information asymmetry, increasing collaboration and improving performance (Adhikariparajuli et al., 2021 ; Zutshi & Creed, 2018) . In Indonesia, there has not been IR research for higher education. The existing research focuses on sustainability reporting (SR) and intellectual capital (IC) . The IC  \nresearch was conducted by Ulum et al. (2016), Puspitosari et al. (2017) and Tjahjadi et al. (2019) . Meanwhile the SR research was conducted by Yasbie & Barokah (2018), and Mutia (2018) . The IR research in universities has been carried out by several researchers, including Wee et al. (2016) ; Feng et al. (2017) ; Trebucq & Magnaghi (2017) ; Maroon (2018); and Stacchezzini et al. (2019) . The absence of IR research on universities in Indonesia is a gap that this research fills.  \nThe disc","cbCaie7kwC5lXtv8","https://ap.wps.com/l/cbCaie7kwC5lXtv8","pdf",329481,14,"English","# Abstract\n# Introduction\n## Integrated report and information disclosure\n## Ranking as a signal and public accountability","[{\"question\":\"What is the main purpose of this study?\",\"answer\":\"To assess the information disclosure level of universities in Indonesia and analyze how it relates to university ranking.\"},{\"question\":\"How were the data and observations collected?\",\"answer\":\"Data were gathered from universities’ reports published on their websites between 2018 and 2020, totaling 53 observations.\"},{\"question\":\"What does the study find about disclosure levels?\",\"answer\":\"The study finds a low overall disclosure level, with sustainability disclosure being the lowest (9%), and intellectual capital not being explicitly disclosed.\"}]","University Ranking and Information Disclosure - The Case of Indonesia | PDF",35]