Ethical behavior is very essential for a professional career as well as in academics, especially for accounting students. Ethics makes an individual behave, engage, participate, and intend an ethical and right decision. It is important to study the ethical behavior among accounting students, knowing the factors influencing the intention of accounting students to engage or participate in ethical behavior would help to prepare an effective behavior and engage ethically in their future careers. This study discusses the ethical behavior of university students majoring in Accounting in Madagascar and Indonesia and its purpose is to analyze the influence of attitude, subjective norms, and perceived behavior control on the ethical behavior of university accounting students in Madagascar and Indonesia. This study was conducted on 200 respondents, precisely 100 from Madagascar and 100 from Indonesia, all of whom are university accounting students. The result of the analysis showed that together attitude, subjective norms, and perceived behavior control has a positive influence on the ethical behavior of university accounting students in Madagascar and Indonesia. Based on the results of data processing using multi-group regression analysis using SPSS software, proven that attitude and perceived behavior control has a positive effect and significant effect on the ethical behavior of university accounting students, while subjective norm does not affect the intention of student toward ethical behavior.