The purpose of this study was to examine the influence of superior authority and religious character education and interaction of these factors toward unethical behavior in financial reporting. This study used 2x2 factorial experimental approach between subject. The results of this study indicate that when there is a superiors authority to cheat, then the subject will tend to cheat in making financial report (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial report. Finally, the results also showed that the religious character education has ability to mitigate the urge to act unethically from superiors authority factor.