<![CDATA[Academic achievement is influenced by various cognitive competencies, including critical and reflective thinking. Although previous studies have reported positive associations between these competencies and academic achievement, their respective contributions when examined simultaneously remain inconclusive. This study aimed to examine the partial and simultaneous relationships between perceived critical thinking skills, perceived reflective thinking skills, and academic achievement among 117 students of the Accounting Education Study Program at Universitas Sebelas Maret. A quantitative correlational design was employed using proportionate stratified random sampling. Perceived critical thinking skills were measured using the Critical Thinking Skills Assessment Scale Short Form (CTSAS-SF), whereas perceived reflective thinking skills were assessed using the Reflective Thinking Questionnaire (RTQ). Academic achievement was measured using students' cumulative grade point average (CGPA). Data were analyzed using Spearman's rank correlation and multiple linear regression. The results indicated that perceived critical thinking skills (ρ = 0.257, p = 0.005) and perceived reflective thinking skills (ρ = 0.275, p = 0.003) were positively and significantly correlated with academic achievement. However, multiple linear regression showed that only perceived critical thinking skills made a significant unique contribution to academic achievement, whereas perceived reflective thinking skills no longer remained significant (β = 0.079, p = 0.435). Together, both variables were significantly associated with academic achievement (F = 4.202, p = 0.017), accounting for 6.9% of the variance (R² = 0.069). These findings indicate that perceived critical thinking skills provide a unique contribution to academic achievement beyond that shared with perceived reflective thinking skills.]]>
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