The aim of this research is to reveal the influence of the effect of the content of ethics in accounting education which are given in the form of spiritual inner reflection tasks, ethical issue problems, discussion, and resolution of ethical case on ethical perceptions of students. The population of the research was undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009. This research employed mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research utilised simple regression analysis. The result showed that the content of ethics in accounting education has significant influence on students’ ethics perceptions with 5% significance tolerance.