Works on student absenteeism in the universities have not been preferential for the authors in the field of educational research. Usually, what has been made is an approach to the available absenteeism data as an intervening variable or as a variable characteristic of the educational process, but not as a dependent variable in the strict sense of the term. In this work, we intend to make an empirical approach to the possible reasons of student absenteeism. There is a double point of view: the students" and the professors"; the reasons that justify it according to its protagonists are studied. This paper focuses on the six university degrees taught at the School of Economy and Business of the University of Barcelona (Facultat d"Economia i Empresa de la Universitat de Barcelona). An"ad-hoc" questionnaire has been prepared and the opinions of 1,162 undergraduates have been analyzed. The reasons given by each population differ in hierarchy and motivations.