The Effect of Intellectual Capital Disclosure on The Performances of Private Universities

Abstract

This research aims to find out the influence of intellectual capital disclosure, such as human resources, structural capital and relational capital on the performance of private universities. The analysis units in the study were 149 private universities, determined by purposive sampling. Data analysis uses logistic regression as one of the multivariate data analysis techniques. The findings show that human capital, structural capital and relational capital have a simultaneous effect on the performance of private universities.