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Penelitian juga menilai apakah terdapat perbedaan yang signifikan pada kualitas ICD antara PTN-BLU dan PTN-BH. Sampel berjumlah 47 dan menggunakan 60 item komponen IC dari Ulum (2019). Analisis menggunakan regresi linear berganda dan uji beda.",{"@graph":63,"@context":123},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/determinants-of-intellectual-capital-disclosure-in-higher-education/232131/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/determinants-of-intellectual-capital-disclosure-in-higher-education/232131.png","ImageObject",300,407,{"name":89,"@type":90},"Asher","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-18","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":77},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115,119],{"name":106,"@type":107,"acceptedAnswer":108},"Apa tujuan utama penelitian ini?","Question",{"text":109,"@type":110},"Penelitian bertujuan mengetahui pengaruh ukuran, kompleksitas, usia, dan internasionalisasi perguruan tinggi terhadap ICD pada situs resmi PTN-BLU dan PTN-BH, serta menguji perbedaan kualitas ICD di antara keduanya.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Bagaimana metode pengambilan sampel dan komponen IC yang digunakan?",{"text":114,"@type":110},"Jumlah sampel penelitian sebanyak 47 dengan teknik purposive sampling. Komponen IC yang digunakan bersumber dari penelitian Ulum (2019) yang terdiri dari 60 item.",{"name":116,"@type":107,"acceptedAnswer":117},"Apa hasil utama terkait faktor yang memengaruhi ICD?",{"text":118,"@type":110},"Ukuran dan usia perguruan tinggi tidak berpengaruh terhadap ICD, sedangkan kompleksitas dan internasionalisasi berpengaruh positif signifikan terhadap ICD.",{"name":120,"@type":107,"acceptedAnswer":121},"Apa kesimpulan perbandingan kualitas ICD antara PTN-BLU dan PTN-BH?",{"text":122,"@type":110},"Uji beda menunjukkan adanya perbedaan signifikan, dengan PTN-BH memiliki pengungkapan IC yang lebih berkualitas daripada PTN-BLU pada situs resminya.","https://schema.org",{"og:url":79,"og:type":125,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":127,"canonical":79},"index,follow",{"doc_id":129,"site_id":56},232131,1789069099,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":89,"user_avatar":134,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":77,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":140,"language":141,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":61,"update_tm":130,"read_time":145},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Website:  \n[ejournal.umm.ac.id/index.php/jrak](ejournal.umm.ac.id/index.php/jrak)  \n*Correspondence:  \n[isnaputrirahmawati@staff.uns.ac.id](isnaputrirahmawati@staff.uns.ac.id)[ ](isnaputrirahmawati@staff.uns.ac.id)[DOI:](DOI: 10.22219/jrak.v13i1. 25321)[ ](DOI: 10.22219/jrak.v13i1. 25321)[10.22219/jrak.v13i1. 25321](DOI: 10.22219/jrak.v13i1. 25321)  \n[Citation:](Citation:)  \nMawa, A., Rahmawati, I, P. (2023) . Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi JurnalReviuAkuntansi Dan Keuangan, 13(1), 35-52.  \nArticle Process Submitted:  \nMarch 6, 2023  \nReviewed:  \nMarch 9, 2023  \nRevised:  \nApril 19, 2023  \nAccepted:  \nApril 25, 2023  \nPublished:  \nApril 25, 2023  \nOffice:  \nDepartment of Accounting University of Muhammadiyah Malang GKB 2 Floor 3.  \nJalan Raya Tlogomas 246, Malang, East Java, Indonesia  \nP-ISSN: 2615-2223  \nE-ISSN: 2088-0685  \nArticle Type: Research Paper  \nDETERMINAN PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERGURUAN TINGGI  \nAfifah Ma’wa1, Isna Putri Rahmawati2*  \nAffiliation:  \n1,2Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia  \nABSTRACT  \nPurpose: 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.  \nMethodology/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 ttests.  \nFindings: 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 theICD inPTN-BLU and PTN-BH.  \nPractical 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.  \nOriginality/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.  \nKEYWORDS: Intellectual Capital Disclosure; PTN-BH; PTN-BLU; University.  \nABSTRAK  \nTujuan penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh ukuran, kompleksitas, usia, dan  \ninternasionalisasi perguruan tinggi terhadap ICD pada official website PTN-BLU dan PTN-BH di Indonesia. Selain itu penelitian ini juga membuktikan apakahterdapat perbedaan yang signifikan antara kualitas ICD pada PTN-BLU dan PTN-BH.  \nMetode/pendekatan: Jumlah sampel pada penelitian inisebanyak 47 sampel yang ditentukan dengan menggunakan teknik purposive sampling. Komponen IC yang digunakan sebagai dasar penelitian ini menggunakanhasil penelitian (Ulum, 2019) yang terdiri dari 60 item IC. Teknik analisis data menggunakan analisis regresi linierberganda dan uji beda.  \nHasil: Hasil penelitian menunjukkan bahwa ukuran dan usia perguruan tinggi tidak berpengaruh terhadap ICD, sedangkan kompleksitas dan internasionalisasi perguruan tinggi berpengaruh positif signifikan terhadap ICD. Selain itu hasil uji beda menunjukkan bahwa terdapat perbedaanyang signifikan antara kualitas ICD pada PTN-BLU dan PTN-BH.  \nImplikasi praktik: PTN-BH memiliki pengungkapan IC yang lebih berkualitas daripada PTN-BLU pada official website mereka. Komponen yang paling banyak yaitu structural capital yang berkaitan dengan sumber daya internal PT seperti system pembelajaran, akademik, dan kurikulum.  \nOrisinalitas/kebaharuan: Kebaruan penelitian ini adalah mengenai objek penelitian pada Perguruan Tinggi Negeri ","cbCainasIvjjdVig","https://ap.wps.com/l/cbCainasIvjjdVig","pdf",522114,18,"Indonesian","# PENDAHULUAN\n## Pengantar Intellectual Capital dan knowledge-based economy\n# METODOLOGI\n## Sampel dan teknik purposive sampling\n## Variabel dan indikator IC\n## Analisis regresi dan uji beda","[{\"question\":\"Apa tujuan utama penelitian ini?\",\"answer\":\"Penelitian bertujuan mengetahui pengaruh ukuran, kompleksitas, usia, dan internasionalisasi perguruan tinggi terhadap ICD pada situs resmi PTN-BLU dan PTN-BH, serta menguji perbedaan kualitas ICD di antara keduanya.\"},{\"question\":\"Bagaimana metode pengambilan sampel dan komponen IC yang digunakan?\",\"answer\":\"Jumlah sampel penelitian sebanyak 47 dengan teknik purposive sampling. Komponen IC yang digunakan bersumber dari penelitian Ulum (2019) yang terdiri dari 60 item.\"},{\"question\":\"Apa hasil utama terkait faktor yang memengaruhi ICD?\",\"answer\":\"Ukuran dan usia perguruan tinggi tidak berpengaruh terhadap ICD, sedangkan kompleksitas dan internasionalisasi berpengaruh positif signifikan terhadap ICD.\"},{\"question\":\"Apa kesimpulan perbandingan kualitas ICD antara PTN-BLU dan PTN-BH?\",\"answer\":\"Uji beda menunjukkan adanya perbedaan signifikan, dengan PTN-BH memiliki pengungkapan IC yang lebih berkualitas daripada PTN-BLU pada situs resminya.\"}]","Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi | PDF",28]