Does the implementation of SDGs improve the performance of universities?
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This study used a closed questionnaire to gather information on the implementation of the SDGs in private universities in Indonesia. Quantitative data were processed using SmartPLS SEM from the results of 138 questionnaires filled out by management leaders of 138 private tertiary institutions in Indonesia. SDGs implementation is tested from the social and environmental aspects of SDGs as the first and second hypotheses. Research provides support for the hypothesis of the significant effect of implementing social SDGs on university performance (?=0.391) and the opposite result on implementing environmental SDGs (?=0.028). The research results mutually support the finding that the implementation of the SDGs in private universities in Indonesia still needs to be improved. This finding reinforces the suggestion that a sustainability report is needed as part of the accreditation assessment of private tertiary institutions.