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AbstractThis research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis.