The Effect Of International Accreditation on The Number of Univeristy Applicants with Intellectual Capital Disclosure as A Moderation Variable At State University on Indonesia; Evidence From 4ICU 2022

Penelitian bertujuan untuk menguji secara empiris pengaruh program studi akreditasi Internasional terhadap jumlah pendaftar universitas dan interaksi ICD sebagai variabel moderasi pada pengaruh program studi akreditasi Internasional dengan jumlah pendaftar universitas. Selain itu peneliti menunjukan praktik pengungkapan intellectual capital di universitas negeri terbaik di Indonesia versi 4ICU tahun 2022. Data diambil dari official website universitas di Indonesia. Hasil penelitian menunjukkan bahwa dari 20 sampel universitas, belum ada universitas yang mengungkapkan secara lengkap indikator Intellectual capital. Selain informasi structural capital, universitas cenderung melaporkan relational capital yang secara tidak langsung menggambarkan prestasi dan keunggulan uiversitas. Berdasarkan hasil SmartPLS menunjukkan bahwa program studi akreditasi internasional berpengaruh signifikan terhadap jumlah pendaftar universitas, variabel ICD berpengaruh signifikan terhadap jumlah pendaftar universitas, dan ICD memperkuat hubungan antara program studi akreditasi internasional dengan jumlah pendaftar universitas.

Kata kunci: Akreditasi Internasional, Intellectual Capital Disclosure, Universitas Negeri, Website

The research aims to empirically examine the effect of international accredited study programs on the number of university applicants and the ICD interaction as a moderating variable on the effect of international accredited study programs on the number of university applicants. In addition, the researchers demonstrated the practice of disclosing intellectual capital at the best state universities in Indonesia version 4ICU in 2022. The data was taken from the official websites of universities in Indonesia. The results showed that of the 20 university samples, no university had fully disclosed the Intellectual Capital indicators. In addition to structural capital information, universities tend to report relational capital which indirectly describes university achievements and excellence. Based on the results of SmartPLS, it shows that international accredited study programs have a significant effect on the number of university applicants, the ICD variable has a significant effect on the number of university applicants, and ICD strengthens the relationship between international accredited study programs and the number of university applicants.

Key Words: International Accredited, Intellectual Capital Disclosure, State University, Website