Indonesia Accounting Research Journal
Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management

The impact of standard operating procedures and turnover intention on employee performance at PT Albany Corona Lestari Tangerang Branch

Abdul Rahman Safiih (Universitas Pamulang, Indonesia)
Ahmad Husaini (Universitas Pamulang, Indonesia)



Article Info

Publish Date
30 Dec 2025

Abstract

This study aims to analyze the effect of Standard Operating Procedures (SOP) and Turnover Intention on Employee Performance at PT Albany Corona Lestari, Tangerang Branch 1. The research employed a quantitative method with saturated sampling, involving the entire population of 67 employees as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, simple linear regression, multiple linear regression, t-test, and F-test. The findings indicate that: (1) SOP has a positive and significant effect on employee performance with a significance value of 0.027 and a contribution of 7.3%. The simple regression equation Y = 16.321 + 0.251X1 means that each one-unit increase in SOP will improve performance by 0.251 points. (2) Turnover Intention has a positive and significant effect on employee performance with a significance value of 0.002 and a contribution of 14.1%. The simple regression equation Y = 15.944 + 0.243X2 implies that each one-unit increase in turnover intention raises performance by 0.243 points. (3) SOP and Turnover Intention simultaneously have a significant effect on employee performance with a significance value of 0.001 and a contribution of 20.7%. The multiple regression equation Y = 11.085 + 0.238X1 + 0.236X2 suggests that improvements in SOP and turnover intention together contribute to higher employee performance. These findings highlight the importance of consistent SOP implementation and effective turnover intention management to maintain optimal employee performance in achieving organizational goals.

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Journal Info

Abbrev

Accounting

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors ...