The study investigated the entrepreneurial attitudes and intentions of Indonesian business students. The focus of the study is to compare the determinant factors of entrepreneurial attitudes and intentions based on the Resurreccion's (2010) study. One hundred eighteen students in their final year of study participated in the survey and the data were collected through self-administered questionnaires. The collected data were analyzed for their content, presented in the form of graphs and were given a simple statistical treatment. The results indicated that Indonesian business students are aware of the competencies and the qualities strongly associated with entrepreneurial success. Specifically, they have favorable views on entrepreneurs and entrepreneurship in terms of their impacl to society. Interesting finding showed thqt entrepreneurial intentions are not solely determined by the possession of what are believed to be entrepreneurial qualities. These are jointly in/luenced by several factors including social factors, yalues system, self-Efficacy, and perceptions.