The objective of this research is to determine the influence of ethical philosophy that consist of idealism and relativism toward ethical awareness, ethical judgments, and ethical intentions of accounting lecturers in Tangerang. Based on the previous studies idealism was more influent ethical decision making in the stage of ethical awareness than relativism, but in the ethical judgments and intentions relativism was more influent vice versa.This study will use multiple regression analysis in

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... determination of which one has stronger influence between these two ethical philosophies (idealism or relativism). Idealism more influent ethical decision making in the stage of ethical awareness based on previous studies, and relativism stronger in the second and third stages ethical judgments and intentions. We will also use the expert opinion to determine of which ethical philosophy has stronger influence specifically to empowering ethical idealism influence at the ethical awareness.Ethical philosophy of idealism more influent ethical decision making at the first stage but after that it will not influent again at the following stages. In the second and third stages, the relativism has stronger influences. This phenomenon would describe that idealism has implemented in the ethical decision making as the ethical philosophy of relativism. Then relativism was the orientation of ethical philosophy of idealism in practice, those were ethical judgments, intentions, behaviour.