<![CDATA[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.]]>
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