In general, the study revealed that students have high level of ethics, but it differs when the situation is beyond their control and involve their friends. In other words, the inclination towards unethical action may due to the nature of ethical situation itself. For example, students appeared to have high tolerance in using office supplies as they may consider it as not unethical behaviour. It shows that students are less awareness on ethical issues. Findings of the study revealed consistent findings with past studies indicating that female have high level of ethics as they were more compassionate, caring and more appreciate relationship