This paper proposes a perception of accounting students to overview ethical behaviour during their study in accounting school. The perception is measured by factors pertaining influence to accounting ethics. The variables including perception to cheating misconduct, earning management, environment and culture consideration. A controlling variable of gender and course took are also included in the model. A model of ethical perception is proposed to answer four hypotheses. The sample is accounting students in Bina Nusantara International University. A 5-point Likert Scale is primarily employed in the questionnaire and a multiple Linear Regressions Analysis and Multicollinearity Analysis are used in the model. The research conveys not all variables can influence the accounting ethics. The results are discovered that amongst four variables, there are two variables significantly influence the perception of accounting ethics, which is cheating and environment. The other variables are proven insignificant to student's ethical perception. On the other hand, gender has also no significant to the perception, while course taken variable has strong influence on ethical concern.