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This study aims to determine the effect Ethical orientation, Gender and Religiosity on Ethical JudgementAccounting Students. This research is a causative research. The population was Accounting students at Economic Faculty Universitas Negeri PAdang . There were 92 respondents in this study. The research data was obtained through questionnaires. Data was analyzed by using double regression analysis. The results of this study are: (1) Ethical orientation idealism has  significant positive effect on ethical judgment, but relativism has no significant effect on ethical judgemnet. This study failed to prove Gender and religiosity has no significant effect on ethical judgement.

Ethical orientation, idealism, relativism, gender, religiosity, ethical judgements