The Implementation of Tranparency Through Website Disclosure Among Universities in Makassar

. The research aims to see the disclosure of higher education elements transparently through the website, asses of the disclosure and compare it with the ranking of websites through webometrics. This research is a qualitative descriptive study through website observation and collection of relevant data and literature study to support it. The sample consisted of nine public and private universities. The sample selection used purposive sampling method. The samples selected were three state universities and six private universities with predetermined criteria. The indicator studied is an indicator of the dimensions of elements of higher education which disclosed transparently on the website. The results showed that several indicators had not been disclosed transparently on higher education websites, especially private universities which were still accredited B and C. The openness of the latest information would increase information transparency in universities in Makassar. State universities have more complete information when compared to private universities. Meanwhile, tertiary institutions that have accreditation A have more complete information than universities that have accreditation B and C.