2,456
Views
6
CrossRef citations to date
0
Altmetric
Research Article

Intellectual capital disclosure and prospective student interest: an Indonesian perspectives

ORCID Icon, , & | (Reviewing editor)
Article: 1707041 | Received 15 Nov 2019, Accepted 03 Dec 2019, Published online: 27 Dec 2019

References

  • Amodu, L., Omojola, O., Okorie, N., Adeyeye, B., & Adesina, E. (2019). Potentials of Internet of Things for effective public relations activities: Are professionals ready? Cogent Business & Management, 6(1), 1683951. doi:10.1080/23311975.2019.1683951
  • An, Y., Davey, H., & Eggleton, I. R. C. (2011). Towards a comprehensive theoretical framework for voluntary IC disclosure. Journal of Intellectual Capital, 12(4), 571–13. doi:10.1108/14691931111181733
  • Antonella, S., & Stefania, V. (2011). The Intellectual Capital Report Within Universities: Comparing Experiences.
  • April, K. A., Bosma, P., & Deglon, D. A. (2003). IC measurement and reporting: Establishing a practice in SA mining. Journal of Intellectual Capital, 4(2), 165–180. doi:10.1108/14691930310472794
  • Bezhani, I. (2010). Intellectual capital reporting at UK universities. Journal of Intellectual Capital, 11(2), 179–207. doi:10.1108/14691931011039679
  • Bisogno, M., Citro, F., & Tommasetti, A. (2014). Disclosure of university websites: Evidence from Italian data. Global Business and Economics Review, 16(4), 452. doi:10.1504/GBER.2014.065365
  • Bontis, N. (2002). Intellectual capital disclosure in canadian corporations. McMaster University.
  • Bontis, N., Richardson, S., & Keow, W. C. C. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85–100. doi:10.1108/14691930010324188
  • Bozzolan, S., Favotto, F., & Ricceri, F. (2003). Italian annual intellectual capital disclosure: An empirical analysis. Journal of Intellectual Capital, 4(4), 543–558. doi:10.1108/14691930310504554
  • Brender, N., Yzeiraj, B., & Dupuy, F. (2017). Risk and accountability: Drivers for change in network governance. The case of school restaurants governance in a Swiss city. Cogent Business & Management, 4(1), 1384636. doi:10.1080/23311975.2017.1384636
  • Brennan, N. (2001). Reporting and managing intellectual capital: Evidence from Ireland. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, Amserdam.
  • Bukh, P. N. (2003). Commentary, the relevance of intellectual capital disclosure: A paradox? Accounting, Auditing & Accountability Journal, 16(1), 49–56. doi:10.1108/09513570310464273
  • Bukh, P. N., Johansen, M. R., & Mouritsen, J. (2001). Constructing intellectual capital statements. Scandinavian Journal of Management, 17, 87–108. doi:10.1016/S0956-5221(00)00034-8
  • Chatterjee, B., & Hawkes, L. (2008). Does internet reporting improve the accessibility of financial information in a global world? A comparative study of New Zealand and Indian companies. Issue 4 Australasian Accounting Business and Finance Journal, 2, 93–104.
  • Constantin, B. (2009). The intellectual capital of universities. Annals of the University of Oradea, Economic Science Series, 18(1), 63–70.
  • Córcoles, Y. R., Peñalver, J. F. S., & Ponce, Á. T. (2011). Intellectual capital in Spanish public universities: Stakeholders’ information needs. Journal of Intellectual Capital, 12(3), 356–376. doi:10.1108/14691931111154689
  • Coy, D., Fischer, M., & Gordon, T. (2001). Public accountability: A new paradigm for college and university annual reports. Critical Perspectives on Accounting, 12, 1–31. doi:10.1006/cpac.2000.0416
  • Cricelli, L., Greco, M., Grimaldi, M., & Dueñas, L. P. L. (2018). Intellectual capital and university performance in emerging countries: Evidence from Colombian public universities. Journal of Intellectual Capital, 19(1), 71–95. doi:10.1108/JIC-02-2017-0037
  • Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17(1), 168–184. doi:10.1108/JIC-08-2015-0072
  • Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: Harper Collins Publishers.
  • Fathony, M. M., & Ulum, I. (2018). University’characteristics, accreditation status, and intellectual capital disclosure: Evidence from Indonesia. International Journal of Economics and Research, 9(6), 23–36.
  • Goh, P. C., & Lim, K. P. (2004). Disclosing intellectual capital in company annual reports: Evidence from Malaysia. Journal of Intellectual Capital, 5(3), 500–510. doi:10.1108/14691930410550426
  • Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241–251. doi:10.1108/14691930010350800
  • Guthrie, J., Petty, R., Ferrier, F., & Wells, R. (1999). There is no accounting for intellectual capital in Australia: Review of annual reporting practices and the internal measurement of intangibles within Australian organisations. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, Amserdam
  • Iliya Nyahas, S., Munene, J. C., Orobia, L., & Kigongo Kaawaase, T. (2017). Isomorphic influences and voluntary disclosure: The mediating role of organizational culture. Cogent Business & Management, 4(1), 1351144. doi:10.1080/23311975.2017.1351144
  • Indiyati, D. (2015). Intellectual capital development in higher education in Indonesia. International Journal of Applied Business Economic Research, 13(7), 6033–6051.
  • Iwamoto, H., & Suzuki, H. (2019). An empirical study on the relationship of corporate financial performance and human capital concerning corporate social responsibility: Applying SEM and Bayesian SEM. Cogent Business & Management, 6(1), 1656443. doi:10.1080/23311975.2019.1656443
  • Kong, E., & Prior, D. (2007). An intellectual capital perspective of competitive advantage in nonprofit organisations. International Journal of Nonprofit and Voluntary Sector Marketing, 13(2), 119–128.
  • Lee, S.-H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model for assessing their performance contribution in a university.
  • Leitner, K. H. (2002). Intellectual Capital Reporting for Universities: Conceptual background and application within the reorganisation of Austrian universities. Paper presented at the The Transparent Enterprise. Madrid, Spain: The Value of Intangibles.
  • Leitner, K. H., Schaffhauser‐Linzatti, M., Stowasser, R., & Wagner, K. (2005). Data envelopment analysis as method for evaluating intellectual capital. Journal of Intellectual Capital, 6(4), 528–543. doi:10.1108/14691930510628807
  • Lin, C.-Y.-Y., & Edvinsson, L. (2008). National intellectual capital: Comparison of the Nordic countries. Journal of Intellectual Capital, 9(4), 525–545.
  • Macagnan, C. B. (2009). Voluntary disclosure of intangible resources and stock profitability. Intangible Capital, 5(1). doi:10.3926/ic.2009.v5n1.p1-32
  • Middleton, I., McConnell, M., & Davidson, G. (1998). Presenting a model for the structure and content of a university World Wide Web site. Journal of Information Science, 25(3), 219–227.
  • Mok, M. S., Sohn, S. Y., & Ju, Y. H. (2009). Conjoint analysis for intellectual property education.
  • Mouritsen, J., Larsen, H. T., & Bukh, P. N. (2001). Intellectual capital and the ‘ capable firm’: Narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26, 735–762. doi:10.1016/S0361-3682(01)00022-8
  • Mouritsen, J., Thorbjørnsen, S., Bukh, P. N., & Johansen, M. R. (2004). Intellectual capital and new public management: Reintroducing enterprise. The Learning Organization, 11(4/5), 380–392. doi:10.1108/09696470410538279
  • Mourtisen, J., Bukh, P. N., & Marr, B. (2005). A reporting perspective on intellectual capital. In B. Marr (Ed.), Perspectives on intellectual capital (pp.69–81). Jordan Hill, Oxford, UK: Elsevier Butterworth-Heinemann.
  • Moussa, M., McMurray, A., & Muenjohn, N. (2018). Innovation in public sector organisations. Cogent Business & Management, 5(1), 1475047. doi:10.1080/23311975.2018.1475047
  • Najim, N. A., Al-Naimi, M. A., & Alnaji, L. (2012). Impact of intellectual capital on realizing University goals in a sample of Jordanian Universities. European Journal of Business and Management, 4(14), 153–162.
  • Ngoma, M., & Ntale, P. D. (2019). Word of mouth communication: A mediator of relationship marketing and customer loyalty. Cogent Business & Management, 6(1), 1580123. doi:10.1080/23311975.2019.1580123
  • Park, H. Y., Cho, I.-H., Jung, S., & Main, D. (2015). Information and communication technology and user knowledge-driven innovation in services. Cogent Business & Management, 2(1), 1078869. doi:10.1080/23311975.2015.1078869
  • Petty, R., & Guthrie, J. (2000). Intellectual capital literature review: Measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155–176. doi:10.1108/14691930010348731
  • Rossi, F. M., Nicolò, G., & Polcini, P. T. (2018). New trends in intellectual capital reporting Exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814–835.
  • Sànchez, M. P., Elena, S., & Castrillo, R. (2009). Intellectual capital dynamics in universities: A reporting model. Journal of Intellectual Capital, 10(2), 307–324.
  • Sangiorgi, D., & Siboni, B. (2017). The disclosure of Intellectual Capital in Italian Universities. What has been done and what should be done. Journal of Intellectual Capital, 18(2), 354–372.
  • Secundo, G., Lombardi, R., & Dumay, J. (2018). Intellectual capital in education. Journal of Intellectual Capital, 19(1), 2–9. doi:10.1108/JIC-10-2017-0140
  • Singh, I., & Van-der-Zahn, J. L. W. M. (2008). Determinants of intellectual capital disclosure in prospectuses of initial public offerings. Accounting and Business Research, 38(5), 409–431. doi:10.1080/00014788.2008.9665774
  • Sordo, C. D., Farneti, F., Guthrie, J., Pazzi, S., & Siboni, B. (2016). Social Reports in Italian Universities: Disclosures and preparers’ perspective. Meditari Accountancy Research, 24(1), 91–110. doi:10.1108/MEDAR-09-2014-0054
  • Stewart, T. A. (1997). Intellectual capital: The new wealth of organizations. New York: Doubleday.
  • Suwardjono. (2014). Teori Akuntansi: Perekayasaan Pelaporan Keuangan.
  • Tayles, M., Pike, R. H., & Sofian, S. (2007). Intellectual capital, management accounting practices and corporate performance. Accounting, Auditing & Accountability Journal, 20(4), 522–548. doi:10.1108/09513570710762575
  • Ulum, I. (2009). Intellectual Capital; Konsep dan Kajian Empiris. Yogyakarta: PT. Graha Ilmu.
  • Ulum, I. (2011). Analisis Praktek Pengungkapan Informasi Intellectual Capital dalam Laporan Tahunan Perusahaan Telekomunikasi di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan (JRAK), 1(1), 49–56.
  • Ulum, I. (2012). Konstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 2(2), Oktober 2012, 251–262.
  • Ulum, I., Septerina, A. T., Prasetyo, A., Mohamed, N., & Abdullah, A. (2017). Does intellectual capital disclosure enhance organization governance? Evidence from Indonesian biggest organizations. Advanced Science Letters, 23(8), 7878–7881. doi:10.1166/asl.2017.9599
  • Uyar, A., Kilic, M., & Bayyurt, N. (2013). Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies. Intangible Capital, 9(4). doi:10.3926/ic.439
  • Vergauwen, P. G. M. C. (2005). Annual report IC disclosures in The Netherlands, France and Germany. Journal of Intellectual Capital, 6(1), 89–104. doi:10.1108/14691930510574681
  • Warad, H. S., & Al-Debi’e, M. M. (2017). The impact of accounting conservatism and voluntary disclosure on the cost of capital of industrial companies in Jordan. Accounting and Finance Research, 6(1), 102. doi:10.5430/afr.v6n1p102
  • Williams, S. M. (2001). Is a company’s intellectual capital performance and intellectual capital disclosure practices related?: Evidence from publicly listed companies from the FTSE 100. Journal of Intellectual Capital, 2(3), 192–203. doi:10.1108/14691930110399932
  • Yolanda, U., & Setyawan, S. (2018). Enterprise risk management dan intellectual capital disclosure: Perspektif investor. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 83–92. doi:10.22219/jrak.v8i2.38