AMBEC 2019 Conference

INTELLECTUAL CAPITAL IN POLYTECHNIC: THE DISCLOSURE
ERLIN MELANI; RETNO WIDIASTUTI; ANNA ISROWIYAH

STATE POLYTECHNIC OF MALANG


Abstract

The aims of this study was to determine the pattern of disclosure of intellectual capital in universities, especially polytechnics in Indonesia. Data analysis in this study uses content analysis. Content analysis are carried out through the coding process of both qualitative and quantitative data, to be then grouped into predetermined categories, so that the results of the information can be identified later. The most disclosed category is human capital. The next most categories are disclosed, namely structural capital and relational capital.

Keywords: intellectual capital, polytechnic, disclosure

Topic: Accounting

Link: https://ifory.id/abstract-plain/GvwmFpEXJ9NC

Web Format | Corresponding Author (erlin melani)