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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Literasi Akuntansi Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Karunia, Asaprima Putra
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Determinants of student academic performance: A study at Universitas Sebelas Maret and Universitas Sarjanawiyata Tamansiswa in Indonesia Sri Suranta; Meka Sabilla Salim; Asaprima Putra Karunia; Fahmi Setiadi
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.405

Abstract

Purpose -- This study aims to identify several factors that influence student academic performance. More specifically, this study compares Universitas Sebelas Maret (UNS), Surakarta, as a state university, with Universitas Sarjanawiyata Tamansiswa (UST), Yogyakarta, as a private university. Design/Methodology/Approach -- The research population was all accounting students at both universities. The samples consisted of accounting students in their third, fifth, and seventh semesters. The number of samples for UNS was 178, while for UST it was 105. The research data included primary data on students' responses to a questionnaire sent via Google Forms. Data analysis used Cronbach’s alpha for reliability testing and factor loadings for validity. Hypothesis testing used structural equation modeling-partial least squares (SEM-PLS) with the WarpPLS version 8.0 statistical tool. Findings – For the UNS samples, USR had a direct effect on SQ, UI, SL, and SAP. Furthermore, USR had an indirect effect on SAP through the mediating variable SL. However, the indirect effect of USR on SAP through UI was not significant. Meanwhile, for the UST sample, USR had a direct effect on SQ, UI, SL, and SAP. Furthermore, USR also had an indirect effect on SAP through the mediating variables UI and SL. For both samples, the direct effect of USR on SAP was stronger than the indirect effect. Novelty – Some previous models have examined the relationship between corporate social responsibility (CSR) and corporate performance in general, but this research extends the discussion to the education sector by applying a different concept, namely USR, with diverse measurements.
Co-Authors Agustina Fati Trinitasia Laoli Aksan, Ismul Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Butarbutar, Hanna Juwita M Cahyo, Aqil Dwi Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Hanung Triatmoko Hanung Triatmoko Harimurti Harimurti Ismul Aksan Juliati Juliati Juliati Juliati Juliati, Juliati Meka Sabilla Salim Nur Chayati Nur Chayati Oscar Prasetyo Adhi Payamta, Payamta Persadha, Yoga Rafida Nuraini Raymundo Patria Hayu Sasmita Raymundo Patria Hayu Sasmita Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Setyaningsih, Titik Sri Suranta Sri Suranta Sri Suranta, Sri Sutaryo Sutaryo Titik Setyaningsih Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wafi'ah Rizky Astarah Wira Afsari Wanandhita Zahri, Rihan Mustafa