Intellectual Capital in Polytechnic (The Disclosure)

DOI

10.2991/aebmr.k.200415.010How to use a DOI?

Keywords

intellectual capital, disclosure, polytechnic

Abstract

Higher education is faced the increasing demand from owners (government, foundations) and the public to be transparent, that’s why it need to disclose information about the social and economic activities, including intellectual capital. This study aims to determine the practice of intellectual capital disclosure at universities, especially polytechnics in Indonesia. The sample in this study was the polytechnic that was included in the Best category by the Ministry of Technology Research and Higher Education in 2018. Data analysis in this study used content analysis. Content analysis is carried out through a process of coding (both qualitative and quantitative data), and then grouped into categories that have been determined, so that the results can later be known patterns from the information reported. As a result, the most disclosed category is relational capital. The next categories most widely disclosed are human capital and structural capital.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Erlin Melani
AU  - Retno Widiastuti
AU  - Anna Isrowiyah
PY  - 2020
DA  - 2020/04/17
TI  - Intellectual Capital in Polytechnic (The Disclosure)
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 48
EP  - 51
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.010
DO  - 10.2991/aebmr.k.200415.010
ID  - Melani2020
ER  -