The Effect of Opportunistic Employee Behavior and Internal Control on Employee Turnover at Pt Suna Karya Solusi

Sofhia Dwi Ayuningtyas

doi:10.63922/ijebir.v5i04.5435

Sofhia Dwi Ayuningtyas Management Studies Program, Faculty of Economics and Business, Pancasila University

DOI: https://doi.org/10.63922/ijebir.v5i04.5435

Keywords: Employee Opportunistic Behavior, Internal Control, Employee Turnover

Abstract

This study aims to analyze the influence of employee opportunistic behavior and internal control on employee turnover at PT Suna Karya Solusi, a company operating in IT equipment, infrastructure, and security systems. The background of this research is grounded in the suboptimal management of employee work behavior and weak internal control, which potentially increase the tendency of turnover within the company. The theoretical framework draws on Agency Theory by Jensen and Meckling to explain opportunistic behavior, along with concepts of internal control and employee turnover derived from human resource management literature and prior studies. This research employs a quantitative method with an explanatory approach and an ex post facto design. Data were collected through a Likert-scale questionnaire distributed to 54 employees selected using a saturated sampling technique, supported by literature review as secondary data. The data were analyzed using multiple linear regression with SPSS 31. The findings reveal that employee opportunistic behavior has a positive but not significant effect on employee turnover, whereas internal control has a significant effect. Simultaneously, both variables significantly affect employee turnover, contributing 20.5%. This study concludes that strengthening internal control is more effective in reducing turnover than managing opportunistic behavior alone.

References

Ameilia, D., Afandi, P., Putra, Y. S., & Puspita, M. E. (2025). Pengaruh pengendalian internal, moralitas individu, dan kepuasan kerja terhadap kecenderungan kecurangan akuntansi. Perwira Journal of Economics & Business, 5(1), 72–88. https://doi.org/10.54199/pjeb.v5i1.471
Arens, A. A., Elder, R. J., & Beasley, M. S. (2015). Auditing dan jasa assurance: Pendekatan terintegrasi (H. Wibowo, Trans.; 15th ed.). Erlangga.
Astika, N. K. A., Efendi, N., & Aprilia, H. D. (2025). Analisis faktor-faktor yang menyebabkan turnover intention karyawan di CV Amerta Tegeh Rahayu. Jurnal Kompetitif Bisnis, 3(2), 55–67. https://doi.org/10.0120/jkb.v3i2.411
Azwar, S. (2019). Reliabilitas dan validitas (4th ed.). Pustaka Pelajar.
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
Field, A. (2018). Discovering statistics using IBM SPSS statistics (5th ed.). Sage Publications.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Ginanti, K. A. S., Widnyana, I. W., Gama, A. W. S., & Prastyadewi, M. I. (2024). Pengaruh sistem pengendalian internal, kompetensi sumber daya manusia terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel intervening. Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, 8(1), 111–120.
Harvida, D. A., & Wijaya, C. (2020). Faktor yang mempengaruhi turnover karyawan dan strategi retensi. JIANA (Jurnal Ilmu Administrasi Negara), 18(2), 13–23.
Hazinatut Daulah, & Suwarno. (2025). Pengaruh sistem informasi akuntansi, pengendalian internal, dan motivasi kerja terhadap kinerja karyawan. Jurnal Riset Akuntansi, 3(1), 64–79. https://doi.org/10.54066/jura-itb.v3i1.2883
Hery. (2014). Pengendalian akuntansi dan manajemen. Kencana.
Laerd Statistics. (2023). Statistical tutorials and assumption testing.
Lusiana, & Arfamaini, R. (2022). Analisis efektivitas pengendalian internal dalam proses penjualan dan penagihan piutang: Studi kasus pada perusahaan konsultan jasa akuntansi. Jurnal Akuntansi dan Keuangan.
Mulyadi. (2016). Sistem akuntansi (4th ed.). Salemba Empat.
Mulyadi. (2017). Auditing (6th ed.). Salemba Empat.
Mulyadi. (2017). Sistem akuntansi (4th ed.). Salemba Empat.
Palahudin, & Agustianto, R. T. (2023). Turnover karyawan pada PT Lingguntera. Karimah Tauhid, 2(5), 1532–1543. https://doi.org/10.30997/karimahtauhid.v2i5.9553
Pallant, J. (2020). SPSS survival manual (7th ed.). McGraw-Hill Education.
Pramesti, N. K., & Astiti, D. P. (2020). Peran komitmen organisasi dan person-job fit terhadap turnover intention generasi Y pada karyawan di Indonesia. Jurnal Psikologi Udayana, 7(2), 66–76.
Prayuda, R. Z. (2025). Dampak budaya berbagi terhadap perilaku oportunistik dan efektivitas manajemen karyawan. International Journal of Social, Policy and Law.
Putri, A., & Handayani, R. (2022). Pengaruh perilaku oportunistik terhadap komitmen organisasi dan kinerja karyawan. Jurnal Manajemen dan Bisnis Indonesia, 8(2), 145–156.
Putri Ayu, & Kadafi, M. A. (2022). Pengaruh perilaku oportunistik, mekanisme pengawasan, dan financial distress terhadap manajemen laba. Jurnal Ilmiah Manajemen dan Bisnis.
Rumamby, W. P., Kalangi, L., & Suwetja, I. G. (2021). Evaluasi implementasi pengendalian internal berbasis COSO pada PT. Moy Veronika. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3).
Sari, N., & Nugraheni, R. (2021). Perilaku oportunistik, lingkungan kerja, dan turnover intention karyawan. Jurnal Manajemen Sumber Daya Manusia, 15(1), 35–46.
Sekarningrum, R. (2025). Faktor-faktor yang mempengaruhi turnover karyawan. Journal of Accounting and Management Innovation, 7(2), 1–12. https://doi.org/10.19166/jam.v7i2.657
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sugiyono. (2023). Metode penelitian kuantitatif. Alfabeta.
Supriyono, R. A. (2018). Akuntansi keperilakuan. Gadjah Mada University Press.
Suseno, K., & Yanuar, Y. (2025). Faktor internal dengan mediasi work engagement dalam mengurangi turnover intention PT ABC. Jurnal Manajemen Bisnis dan Kewirausahaan, 9(2), 331–341.
Wati, L. N., Putra, W. E., & Amril. (2022). COSO framework sebagai basis penilaian efektivitas pengendalian internal penerimaan kas. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 4(2), 656–670.