摘要:This study aims to evaluate the forms of disclosure of the information presented on the college website. Qualitative research was conducted using document analysis at 10 universities ranked highest according to the version webometrics in 2008. The results showed that the general form of the disclosures made mostly still is the promotion to attract new students by provid- ing excellent products universities, namely education, research and dedication to community. In the case of disclosure of information relating to the management of the majority of new college presents information related to strategic planning such as vision and mission, as well as organizational structure. In contrast to the best universities of the world, there is only a college that informs its financial statements. Some still express his policies are even some that did not inform the finances at all. Keywords: accountability, financial disclosure, good university governance, website