Does attendance matter? This question has still not been answered conclusively. In general, studies find positive but mostly weak correlations between attendance and performance. However, due to technological changes in learning, attendance in higher education seems to lose its importance since students do not have to attend class to get access to course material. The question that arises is whether information on purely descriptive attendance is sufficient to prove the positive effects of attendance on performance. This study takes a closer look at the link between attendance and performance, examining classroom engagement dimensions as mediating factors. The results suggest that it does not matter if but rather how students attend class.