Determinants of Intellectual Capital Disclosure On University’s Official Website

This study aims to find the determinants that can influence intellectual capital disclosure on the university's official website. This research is a literature study by searching for reference theory that is relevant to the case or problem found and using descriptive analysis method as a data analysis method. The type of data used in this study is secondary data that is data obtained from journals, books, documentation, and the internet. The results of this study indicate that the profit center, college ownership/status, university size, complexity, international programs, and accreditation status can significantly influence intellectual capital disclosure on the university's official website