This was a quantitative research to observe effect of idealism, relativism,
and knowledge on accountants’ unethical behavior. The independent variables of
this research were idealism, relativism, and knowledge, whereas the dependent
variable was accounting students’ perception on the behavior. The research
object was accounting students (seventh semester) of colleges in Purwokerto. The
researcher used 70 samples of respondents. Technique of data collection was
purposive sampling, whereas the data analysis was validity test, reliability test,
descriptive statistics, classic assumption test, double linear regression analysis,
and hypothesis test. The research result shows that partially idealism affects
negatively toward the students’ perception on unethical behavior with
significance score 0.002 < 0.05 and coefficient correlation -0.251. Relativism
affects positively toward the students’ perception on unethical behavior with
significance score 0.018 < 0.05 and coefficient correlation 0.156. Knowledge
affects negatively toward the students’ perception on unethical behavior with
significance score 0.045 < 0.05 and coefficient correlation -0.101.