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INDONESIA
Balance : Jurnal Akuntansi dan Manajemen
Published by Lembaga Riset Ilmiah
ISSN : 28292138     EISSN : 28292138     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and new scientific reviews, Balance: Journal of Accounting and Management accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Audit, Accounting system, Tax Accounting, Sharia Banking, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Electronic Marketing, Business, and Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 401 Documents
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Employee Benefit, Work-Life Balance, dan Turnover Peran Perceived Organizational Support pada Industri Perhotelan di Yogyakarta Taufik Nurhadi; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.1783

Abstract

Industri perhotelan merupakan sektor jasa yang sangat bergantung pada sumber daya manusia dalam menjaga kualitas layanan dan keberlanjutan organisasi. Tingginya turnover intention meningkatkan biaya operasional, menurunkan kualitas layanan, dan mengganggu keberlanjutan organisasi. Meskipun pengaruh employee benefit dan work-life balance terhadap turnover intention telah banyak diteliti, hasil penelitian masih menunjukkan inkonsistensi. Selain itu, kajian mengenai peran moderasi Perceived Organizational Support (POS), khususnya pada industri perhotelan di Indonesia, masih terbatas. POS dipilih sebagai variabel moderasi karena dukungan organisasi yang dirasakan karyawan diperkirakan memperkuat efektivitas employee benefit dan work-life balance dalam menurunkan turnover intention sesuai Organizational Support Theory dan Social Exchange Theory. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap 179 karyawan hotel berbintang yang memenuhi kriteria penelitian. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa employee benefit tidak berpengaruh signifikan terhadap turnover intention, sedangkan work-life balance dan POS berpengaruh negatif signifikan. POS juga memoderasi hubungan work-life balance dan turnover intention, tetapi tidak memoderasi hubungan employee benefit dan turnover intention. Temuan ini memperkaya Organizational Support Theory dan Social Exchange Theory dengan menunjukkan bahwa dukungan organisasi yang dirasakan karyawan lebih berperan dalam menekan turnover intention dibandingkan employee benefit semata. Secara praktis, manajemen hotel perlu memprioritaskan penguatan dukungan organisasi dan kebijakan work-life balance sebagai strategi retensi karyawan.   The hospitality industry relies heavily on human resources to maintain service quality and organizational sustainability. High turnover intention increases operational costs, reduces service quality, and threatens organizational sustainability. Although employee benefits and work-life balance have been widely studied, findings remain inconsistent. Research on the moderating role of Perceived Organizational Support (POS), particularly in Indonesian hospitality, remains limited. POS was incorporated as a moderator because perceived organizational support is expected to strengthen the effectiveness of employee benefits and work-life balance in reducing turnover intention, consistent with Organizational Support Theory and Social Exchange Theory. This quantitative study surveyed 179 employees from star-rated hotels. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Results show employee benefits have no significant effect on turnover intention, whereas work-life balance and POS have significant negative effects. POS moderates the relationship between work-life balance and turnover intention but not between employee benefits and turnover intention. These findings extend both theories by showing that perceived organizational support plays a more substantial role in reducing turnover intention than employee benefits alone. Hotel managers should prioritize organizational support and work-life balance policies for employee retention.  

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