Abstract: The purpose of this study is to construct a concept of intellectual capital (IC) components that relevant to Indonesian universities. This concept will very useful for universities to disclose their information on IC, both in their website and annual report. This concept will useful for researchers to assess the extent of information on IC that disclosed by universities.
This study based on Leitner ’s framework (2002) that has been widely used in research on university’s IC. The methods used in this study are documentation, interview, and peer examina-tion. The interview was conducted with UMM internal stakeholders which has a direct relation-ship with the university management of IC. Besides, interview also conducted with BAN-Dikti’s assessors to accelerate between components of IC with accreditation standards BAN-PT .
The result show that this study success to construct a set of component of IC that relevant for Indonesian universities. The resulting number of IC components is 46 items, 7 items more than IC component composed by Leitner (2002).
Keywords: intellectual capital, university, board of national accreditation
Penulis: Ihyaul Ulum
Kode Jurnal: jpakuntansidd120008
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