Examining Ethical Recognition as a Mediator of Ethical Judgment in Public Organizations

Authors

  • Dhelia Ulfah Amalia Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
  • Ilham Maulana Saud Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Yogyakarta, Indonesia

Keywords:

Moral Relativism, Corporate Ethical Value, Probability of Effect, Ethical Judgement, Ethical Recognition

Abstract

Study’s aim: This study aims to examine and provide empirical evidence on the effects of moral relativism, corporate ethical values, and probability of effect on ethical judgment, with ethical recognition as a mediating variable.

Design/Methodology/Approach: Using purposive sampling, this study involved 145 respondents from 18 Regional Apparatus Organizations (RAOs) in Sumedang Regency. Data were collected through a self-administered questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM).

Findings: The findings indicate that moral relativism and corporate ethical value significantly influence both ethical recognition and ethical judgment, whereas probability of effect affects only ethical judgment. However, ethical recognition is not found to mediate the relationships between the antecedent variables and ethical judgment.

Theoretical Contribution/Originality: Theoretically, this study confirms the relevance of Moral Development Theory while showing that, in public organizations, ethical judgment is shaped more by direct influences than by the mediation of ethical recognition.

Practitioner/Policy Implication:. Practically, this study implies that improving ethical judgment in Sumedang Regency RAOs requires not only raising awareness of ethical issues but also directly strengthening organizational ethical values, consistent moral standards, and employees’ sensitivity to the consequences of their decisions.

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Published

2026-03-31