This study aims to analyze the influence of gender, length of work and education level on the ethics of accounting students with love of money as a mediating variable. Based on expectancy theory, demographic factors such as gender and education level also influence the level of individual love of money. Meanwhile, Based on Contingency Theory which states a condition or situation that is expected to happen soon, but probably also will not happen to express the existence of variable of love of money mediation. The population of this study are S1 accounting students faculty of economics and business university muhammadiyah surakarta and S2 accounting university muhammadiyah surakarta. In this study, hypotheses were tested using multiple regression. The results showed that gender, duration and level of education did not affect the ethics of accounting students. Meanwhile, love of money is not a mediating variable but a dependent variable that connects gender to accounting student ethics as well as years of work to accounting students, but love of money is not able to mediate and a dependent variable that links the level of education to the ethics of accounting students. And Love of money affects the ethics of accounting students
