The purpose of this study was to determine the effect of love of money, Machiavellian, religiosity, socioeconomic status, and understanding of the accountant's professional code of ethics on the ethical perceptions of accounting students. This research is included in the analysis with quantitative data. The sample in this study were 270 respondents consisting of accounting students. The sample selection technique used was probability sampling, while sampling in this study using simple random sampling. The method used for data collection in the survey method through a questionnaire or questionnaire. The data analysis technique used is descriptive statistical analysis and infective statistical analysis. The results showed that love of money, Machiavellian, religiosity, and socioeconomic status had a negative and significant effect on the ethical perceptions of accounting students while the understanding of the accounting code of ethics has a positive effect on the ethical perceptions of accounting students.