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In this research, Transparency International has published the Corruption Perception Index (CPI), the index number has increased by 2 points from 2018 to 2020, in close connection with several well-known financial malpractice cases, the concern is increasing for introducing ethics business (and particularly accounting student) ethics business and profession in higher education curricula. The purpose is to improve the ethical behavior of business people, and accounting professionals in particular. In this study, a population sample of 110 accounting study program students who have completed courses on business and professional ethics at the University of 17 August 1945 Samarinda in 2020, is investigated. The aim of this paper is twofold. We tried to examine whether the overall perceptions of students understand the professional ethics of accountants. We intend to investigate whether students understand Business Ethics and are therefore committed to not corruption. The result of this study indicate that understanding of accountants’ professional ethics and business ethics has a positive and significant impact on student commitment no to commit corruption. This results can be seen from the higher understanding of professional accountant ethics and business ethics, the impact on higher the commitment not to corruption.
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