This study aims to examine the effect of intellectual intelligence, the level of religiosity, love of money, and organizational ethical culture on the ethical perceptions of accounting students. The background of this research is the number of cases of financial manipulation which is a challenge for accounting students who are the candidates for accountants in the future. The subjects in this study were accounting students in universities with the accreditation of the "A" study program in Yogyakarta. This study uses primary data with the survey method. In this study a sample of 222 respondents were selected using the sampling technique in the form of purposive sampling. The analytical tool used is the IBM SPSS 15.0 software Based on the results of data analysis, showed that intellectual intelligence and religiosity did not affect the ethical perceptions of accounting students. While love of money has a significant negative effect on the ethical perceptions of accounting students, and organizational ethical culture has a positive effect on the ethical perceptions of accounting students.