PurposeThis study aimed to determine the effect of age, complexity, internationalization, educational background of the vice rector for finance and the presence of professors on intellectual capital disclosure (ICD) in the official websites of Indonesian higher education institution (HEI). It also proved whether there was a difference between ICD in the three types of HEI based on autonomy.Design/methodology/approachThe intellectual capital (IC) instrument used was adopted from Nicolo et al. (2021) and subsequently analyzed 78 HEIs in Indonesia, namely PTNBH, PTNBLU and PTS accredited “Excellent.” The content analysis method and multiple linear regression models were used to test the impact of independent variables, while Kruskal–Wallis was used to conduct a t-test.FindingsThe empirical results showed that complexity, internationalization and the presence of HEI professors had a positive effect, while age and educational background of the vice rector for finance showed an insignificant effect on ICD. The t-test showed there was a difference in ICD among the three types of HEI.Practical implicationsThis study provides new evidence related to differences in ICD practices in three types of HEIs in Indonesia. The research findings are expected to encourage cooperation between the government and HEI to improve regulations for PTNBLU and PTS by referring to regulations that have been applied to PTNBH to improve the quality of universities in Indonesia through increasing international accreditation and the number of professors in HEI.Originality/valueThis study was the first to compare ICD among the three types of Indonesian HEI with new variables, namely the educational background of the vice rector for finance and the presence of professors.