Intellectual Capital Disclosure on Website of Indonesian State Universities Based on Management Pattern: Is There Any Comparison?

Universities not only need to be seen as science centers, research centers, and community service centers, but also a ''science producer'' corporate entity that needs to compete to ensure survival. Intellectual Capital is an interesting topic to be discussed and researched because it provides more value for entity, that increase competitiveness. This research contains a comparison of the intellectual capital disclosure in Indonesian State Universities based on Management pattern. Data for this research was taken from the official website of Indonesian State Universities that registered on UniRank. The finding of this research showed that from 85 universities had been study, there are significant differences intellectual capital disclosure based on management pattern. The limitations of this study are research samples are still small, only Indonesian state universities. Despite the existing limitations, this study may provide practical implications for universities as a university reference that the disclosure of intellectual capital has differences according to its management pattern. Therefore, it is hoped that in the future intellectual capital disclosure can be maximized in order to universities have competitiveness.