The purpose of this study was to determine the effect of love of money and religiosity on the ethical perceptions of accounting students. This research method uses quantitative methods with a population of students from the accounting study program at Muhammadiyah University of Palopo. The sample used had 300 respondents. Data were measured using a numerical scale (numbers) and analyzed using statistical formulas and Amos software. The results of this study indicate that the variables "love of money" and "religiosity" have a positive effect on the ethical perceptions of accounting students.
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