A Comparative Analysis of Business Ethics Perception and Customer Satisfaction in Religious Value-Based and Conventional Companies

Abstract

Business ethics has increasingly been recognized as a strategic determinant of customer satisfaction, yet the way ethical values are perceived and translated into customer evaluations may differ between companies that explicitly embed religious values into their operations and those operating on conventional, secular business logic. This article presents a comparative conceptual analysis of business ethics perception and customer satisfaction across religious value-based and conventional companies, drawing on a systematic review of academic literature published in Scopus and Sinta-accredited journals. Using a qualitative literature study method, sources were selected, screened, and thematically synthesized to identify convergences and divergences in how ethical dimensions honesty, fairness, responsibility, and value congruence shape customer trust and satisfaction across the two business types. The analysis finds that religious value-based companies tend to generate satisfaction through a dual material spiritual value proposition anchored in religious legitimacy, whereas conventional companies rely more heavily on functional and reputational mechanisms such as service quality and corporate social responsibility signaling. Both types, however, converge in that trust functions as a central mediating mechanism between perceived ethics and satisfaction. The findings offer a conceptual framework guiding future empirical testing, with practical implications for firms seeking to strengthen ethics-based customer relationships regardless of value orientation.