The research aimed to investigate how Business Ethics Education and Religiosity affect the ethical perception of Accounting Students at Nusa Nipa University, Maumere. The research follows an associative approach with a causal relationship form and utilizes a quantitative approach. The sampling technique used Probability sampling type Random sampling, with a sample size of 76 respondents. Data the Social Sciences (SPSS) version 23. The results of this research indicated that: (1) Business Ethics Education had a positive influence on the Ethical Perception of Accounting Students. (2) Religiosity had a positive influence on the Ethical Perception of Accounting Students. (3) Business Ethics Education and Religiosity had a Simultaneous influence on the Ethical Perception of Accounting Students at Nusa Nipa University, Maumere.
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