The influence of Intellectual capital (IC) disclosure and geographic location on the sustainability of higher education: A case in Southeast Asian universities

Agus Wahyudin, Nanik Sri Utaminingsih, Agung Yulianto, Maylia Pramono Sari, Wili Artina Putri

Article ID: 3186
Vol 8, Issue 8, 2024

VIEWS - 103 (Abstract) 95 (PDF)

Abstract


Purpose: This research aims to examine the influence of intellectual capital disclosure and the geographical location of universities on the sustainability of higher education institutions in Southeast Asia. Design/methodology/approach: This research is quantitative and uses secondary data obtained through the annual reports of universities that have the Universitas Indonesia Green Metric Rank. This research uses two stages of data analysis techniques, namely the content analysis stage to determine the number of Intellectual Capital disclosures and the hypothesis testing stage. The analysis tool uses the SPSS version 23 application. The population of this research includes all universities in Southeast Asia that are included in the UI Greenmetric World University Rankings. The sampling technique used was purposive sampling technique, which resulted in 86 analysis units of higher education institutions in Southeast Asia. Findings: The research results prove that the geographical location of universities has a negative and significant influence on Universitas Indonesia Green Metric’s performance in Southeast Asia and human capital has a positive influence on UIGM’s performance in Southeast Asia. However, the structural capital and relational capital components do not affect the UIGM performance of universities in Southeast Asia. Originality/value: The originality of the research is the use of higher education sustainability variables with UIGM proxies and modified IC indicators for universities and geographical areas that have not been widely used to see whether there are fundamental differences in the disclosure of intellectual capital for higher education institutions in Southeast Asia.


Keywords


intellectual capital; UIGM; human capital; structural capital; relational capital

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DOI: https://doi.org/10.24294/jipd.v8i8.3186

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