PENGARUH PENDIDIKAN ETIKA BISNIS DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Di Perguruan Tinggi Kota Malang)

ABSTRACT The purpose of this study was to determine the effect of Business Ethics Education and Religiosity on Ethical Perceptions of Accounting Students in Malang City University of 2016. Taking samples in this study using Purposive Sampling Techniques. The sample in this study were accounting students studying at 3 tertiary institutions in Malang, namely Islamic University of Malang, State University of Malang, Tribhuwana Tunggadewi University. The results of this study indicate that Business Ethics Education has a negative effect on Ethical Perception because students tend not to understand the material presented by lecturers so that in this study business ethics education has a negative effect on the ethical perceptions of accounting students, while religiosity has a positive influence on the ethical perceptions of accounting students.Keywords: Business Ethics Education, Religiosity, Ethical Perception