ABSTRACT
Corporate accountability depends on information disclosures by the company to its stakeholders. Since each group of stakeholders needs different types of information, it is necessary to identify what type of information each of them needs. In developed countries, university governance is regulated by issuing prevailing standard across the nation. Adequate transparency is needed to actualize stakeholders’ involvement and accountability of an organization. The aim of this study is analyzing the perception of stakeholders about Indonesian University Governance Disclosure. In Indonesia, good university governance must cover (1) autonomy of higher education institutions, (2) the management system of higher education institutions, (3) university governance, and (4) public accountability. The data collected through questionnaire was sent to primary stakeholders. The result of this study discovered that: (1) for lecturers in Indonesia, who are required by the regulator to improve their professionalism, HR qualification becomes the main information they want to know; (2) each aspect of information is considered important for the regulator to observe transparency of certain university. Despite considering university’s website as the most favorite channel to obtain information about certain university, respondents do not browse further for its operations, financial management, HR qualification, and organizational structures.
