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Corruption remains a major issue in Indonesia, necessitating the commitment of various parties, including higher education institutions, to prevent and combat it. The primary aim of this study is to ascertain the extent of commitment by Indonesian universities, as expressed through their mission statements, in creating effective, accountable and transparent institutions (SDG No.16). This is examined by analyzing the amount of fraud and anti-fraud information disclosed on their websites. In addition, this study compares the commitment of public and private universities in disclosing anti-fraud information on their websites.

This study used content analysis of university mission statements and anti-fraud information disclosures on the websites of 25 public and 25 private universities in Indonesia, using the University Fraud Prevention Disclosure Index.

The findings indicate that public universities disclose mission statements encompassing a greater integrity structure compared to private universities. Consequently, public universities are more likely to disclose anti-corruption prevention efforts as part of their commitment to realizing SDGs No.16 than private universities.

The analysis was conducted over a limited timeframe, with the possibility of periodic updates on university websites.

There is limited research examining university mission statement disclosures and the level of anti-corruption disclosure in higher education institutions in developing countries, such as Indonesia.

The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.

A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.

The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.

To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.