The purpose of this study was to understand the subjectivity of nursing students regarding elder abuse, to describe the characteristics by type, and to identify the typification of elder abuse by applying Q methodology. Forty statements about elder abuse were classified by 15 nursing students who agreed to respond. The collected data were analyzed by principal component factor analysis using the QUANL PC Program. The results of this study showed that nursing students' perceptions of elder abuse were divided into three factors. The subjectivity types of elder abuse were 'cognitive type as an emotional concept', 'recognition type as a personal issue', and 'demand type for social support'. The analysis of subjectivity towards elder abuse using the PC QUANL program resulted in three factors, explaining 45.52% of the total variance. Factor 1 accounted for 28.16%, Factor 2 for 14.05%, and Factor 3 for 9.32%. Since Factor 1 had an explanatory power of 28.16%, it can be considered the factor that explains elder abuse the most. The people corresponding to each factor represent a group showing similar responses to elder abuse.This study provided basic data for understanding and education of clinical nurses on elder abuse, which has recently emerged. It also suggested the need for establishing strategies for improving the perception of elder abuse.