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Accountant educator is a profession of accountant that is acknowledged by the Indonesian Accountant Association (IAI) that is marked by the compartment of accountant educator. Most of the studies related to behaviour accountancy have more concern on the public accountant and internal accountant, while the study on accountant educator is still limited. Since the quality of the prospective public and internal accountants is determined by the quality of accountant educator, the study on factors that influence the performance of accountant educator is very relevant. Profession of an educator is a noble profession that has a devoted value and there are some arguments on the previous studies about the religious and biographical characteristics influences on the profession and performance commitment. Therefore, the study is held to analyze the factors that influence the performance of the accountant educator regarding to the religious biographical characteristics. The study sample is 143 accountant educators in 15 private universities in Jabodetabek area that is determined by purposive sampling. Partial Leasy Quared is used for data analysis since the data is in nominal and ordinal scale. The study result of the religious, education and experience influences the profession commitment while the gender and rank have no direct influence on profession commitment of accountant educator but they indirectly influence profession commitment. Education, experience and profession commitment influence the performance of the accountant educator directly and indirectly, while the gender does not.

Keywords: Religion, biographical characteristics, profession commitment and performance