Business scandals involving an accountant role lead to a drop in
public confidence in the business and accountant profession. This
study focuses on accounting student perception of the accounting
scandal based on maturity factors and religiosity. This study uses
simple random sampling technique and obtained a sample number
of 283 students. Respondent answers were analyzed using structural
equation modelling through SmartPLS. The study results proved that
maturity factors and religiosity have a positive effect on accounting
student perception regarding the impact of business scandals on the
accounting profession. Maturity factors positively affect accounting
student perception regarding the impact of business scandals on
knowledge of business scandals, while religiosity negatively affects
student perceptions, but it is not significant.

Keywords: accounting profession; business
scandals; maturity; religiosity; student’s
knowledge.