This study intends to analyze the “love of money, Machiavellian, moral reasoning, ethical sensitivity and religiosity on ethical perceptions of accounting students as prospective accountants. Accountants are closely related to fraud, so it is important for an accountant to uphold ethics to gain the trust of the public. To define the sample in this study, a non-probability Sampling technique was used: purposive sampling, so that a sample of 71 respondents was obtained. The data processing method in this study used multiple linier regression analysis. The type of data used in this study is primary data obtained through distributing questionnaires to respondents online. The results of this study suggest that love of money and Machiavellian have a negative and significant effect on ethical perceptions of acoounting students at Muhammadiyah University of Ponorogo as prospective accountants, while moral reasoning, ethical sensitivity, and religiosity have positive and significant effects on ethical perceptions of accounting students at Muhammadiyah University of Ponorogo as candidates accountants.