The role of social media as a voluntary intellectual capital disclosure in university: Evidence from Indonesia

Mohammad Herli, Bambang Tjahjadi


Purpose: This paper explains the influence of social media as voluntary disclosure of intellectual capital in university performance.

Design/methodology/approach: We conduct an analysis of all universities in Indonesia and observe social media accounts that are used, such as Facebook, Instagram, Twitter, and YouTube channels, and then correlate with university performance.

Findings: The results show that social media can be used as a voluntary disclosure of intellectual capital. The popularity of a university in social media has a positive correlation with the performance of relational capital and institutional performance. We have not found the impact on the number of students. We also find a significant difference in the use of social media between public and private universities in Indonesia.

Research limitations/implications: Data comes from one country. Therefore, it may be possible to analyze several countries with different social media platforms in the future

Practical implications: Viewed from a strategic management perspective, we see an opportunity for universities to manage social media that is used effectively. This will have an impact on increasing popularity in cyberspace and institutional performance. We recommend that universities have a special part in managing their social media content in order to be able to develop and manage digital communications effectively as a strategy to improve the performance of institutions.

Social Implications: Social media plays an important role in improving the performance of an organization and informing stakeholders. Besides that, the existence of intangible assets also plays an important role in the existence of an organization.

Originality/value: The paper specifically empirically examines the impact of using social media on public sector organizations (universities), we focus on the role of social media as voluntary disclosure from the performance of intellectual capital.


Social media, intellectual capital disclosure, voluntary disclosure, university

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Licencia de Creative Commons 

This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2024

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience