This research was conducted to see the effect of the variables of age, gender, socioeconomic status, and work experience of the love of money and the perception of ethical accounting students. As well as to determine whether the factor of love of money is the cause of ethical perception. The samples in this study using data collection method is purposive sampling. This study used a sample of students majoring in accounting S1 final level Muhammadiyah University of Yogyakarta, Ahmad Dahlan University and Islamic University of Indonesia. The samples used as many as 96 respondents. The test data analysis in this study using the PLS (Partial Least Square) through software SmartPLS. The results showed that the variables of age, gender, and socioeconomic status significantly influence the love of money, but the work experience does not have significant influence on the love of money. The variables of age, gender, and the love of money has a significant influence on the perception of ethical accounting students. In addition, the mediating influence of the age variable has a significant influence on the perception of ethical accounting students through the love of money and gender variables significantly influence the perception of ethical accounting students without going through the love of money.