Moderating effect job satisfaction: Investigation transformational leadership on turnover intention
##plugins.themes.bootstrap3.article.sidebar##
Published:
Jun 30, 2026
Keywords:
Artificial intelligence adoption, Accounting efficiency, Employee competence, Data quality, Organizational readiness
Section
Articles
Statistics Article
Article View : 19 Times
##plugins.themes.bootstrap3.article.main##
Abstract
The identified gaps arose because previous research showed inconsistent results and rarely included job satisfaction as a moderator in the model of the influence of transformational leadership on turnover intentions. This study seeks to examine the influence of transformative leadership on employee turnover intentions, including variations in work satisfaction. This study employs quantitative methodologies pertinent to the objective of 103 employees at PT BFI Sector Tangerang Financing. The sample was meticulously gathered, comprising a total of 103 respondents. The data gathering was a questionnaire survey employing a point scale from 1 (strongly disagree) to 10 (strongly agree). The data analysis employed the SEM-PLS methodology, integrating external models, internal models, and bootstrap testing to validate three hypotheses. The results indicate that transformative leadership exerts a significant negative influence on turnover intention (b-0.353 sig 0.013). Moreover, job satisfaction exerts a substantial negative influence on turnover intention (b-0.341 sig 0.001). Moreover, work satisfaction serves as a moderated in the association between transformative leadership and turnover intention (b 0.369 sig 0.000). This study underscores the significance of management approaches that boost employee well-being and retention rates by improving leadership quality and fostering a supportive work environment. This research seeks to offer valuable insights for human resource management by integrating leadership components and work satisfaction to develop effective employee retention strategies. The moderating role of job satisfaction as a strengthening factor increases the influence of transformational leadership on turnover intentions, thus clarifying the mechanism of its influence in the organizational context.
##plugins.themes.bootstrap3.article.details##
How to Cite
Haryadi, D., Waruwu, O., & Hashim, F. (2026). Moderating effect job satisfaction: Investigation transformational leadership on turnover intention. Indonesia Accounting Research Journal, 13(4), 332–342. Retrieved from https://journals.iarn.or.id/index.php/Accounting/article/view/627
References
Abdelhamied, H. H., Elbaz, A. M., Al-Romeedy, B. S., & Amer, T. M. (2023). Linking Green Human Resource Practices and Sustainable Performance: The Mediating Role of Job Satisfaction and Green Motivation. Sustainability (Switzerland) , 15(6). https://doi.org/10.3390/su15064835
Aftab, J., Sarwar, H., Kiran, A., Qureshi, M. I., Ishaq, M. I., Ambreen, S., & Kayani, A. J. (2023). Ethical leadership, workplace spirituality, and job satisfaction: moderating role of self-efficacy. International Journal of Emerging Markets, 18(12), 5880–5899. https://doi.org/10.1108/IJOEM-07-2021-1121
Al-Sabi, S. M., Al-Ababneh, M. M., Al Qsssem, A. H., Afaneh, J. A. A., & Elshaer, I. A. (2024). Green human resource management practices and environmental performance: the mediating role of job satisfaction and pro-environmental behavior. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2328316
Alagarsamy, S., Mehrolia, S., & Aranha, R. H. (2023). The Mediating Effect of Employee Engagement: How Employee Psychological Empowerment Impacts the Employee Satisfaction? A Study of Maldivian Tourism Sector. Global Business Review, 24(4), 768–786. https://doi.org/10.1177/0972150920915315
Alzoraiki, M., Ahmad, A. R., Ateeq, A. A., Naji, G. M. A., Almaamari, Q., & Beshr, B. A. H. (2023). Impact of Teachers’ Commitment to the Relationship between Transformational Leadership and Sustainable Teaching Performance. Sustainability (Switzerland), 15(5). https://doi.org/10.3390/su15054620
Amatan, M. A., Han, C. G. K., & Pang, V. (2025). PLS-SEM Approach: Validity and Reliability of a Questionnaire on Context, Input, Process and Acceptance of STEM Implementation in Malaysia. Journal of Applied Science, Engineering, Technology, and Education, 7(2), 231–241. https://doi.org/10.35877/454RI.asci3885
Bakker, A. B., & Demerouti, E. (2024). Job demands–resources theory: Frequently asked questions. Journal of Occupational Health Psychology, 29(3), 188–200. https://doi.org/10.1037/ocp0000376
Bakker, A. B., Hetland, J., Kjellevold Olsen, O., & Espevik, R. (2023). Daily transformational leadership: A source of inspiration for follower performance? European Management Journal, 41(5), 700–708. https://doi.org/10.1016/j.emj.2022.04.004
Boamah, S. A., Hamadi, H. Y., Havaei, F., Smith, H., & Webb, F. (2022). Striking a Balance between Work and Play: The Effects of Work–Life Interference and Burnout on Faculty Turnover Intentions and Career Satisfaction. International Journal of Environmental Research and Public Health, 19(2). https://doi.org/10.3390/ijerph19020809
Bregenzer, A., Milfelner, B., Šarotar Žižek, S., & Jiménez, P. (2025). Health-Promoting Leadership and Leaders’ Listening Skills Have an Impact on the Employees’ Job Satisfaction and Turnover Intention. International Journal of Business Communication, 62(3), 542–561. https://doi.org/10.1177/2329488420963700
Burhanudin Burhanudin, Fajar Ardiansyah, & Ferri Kuswantoro. (2025). The Effects Of Compensation On Job Satisfaction And Turnover Intention. International Journal Of Humanities Education and Social Sciences (IJHESS), 4(6), 2604–2614. https://doi.org/10.55227/ijhess.v4i6.1407
Cepeda-Carrión, G., Hair, J. F., Ringle, C. M., Roldán, J. L., & García-Fernández, J. (2022). Guest editorial: Sports management research using partial least squares structural equation modeling (PLS-SEM). International Journal of Sports Marketing and Sponsorship, 23(2), 229–240. https://doi.org/10.1108/IJSMS-05-2022-242
Choong, Y.-O., Ng, L.-P., & Lau, T.-C. (2022). Creating the path towards organisational citizenship behaviour through collective efficacy and teacher’s self-efficacy. Asia Pacific Journal of Education, 1–18. https://doi.org/10.1080/02188791.2022.2053063
De Sordi, J. O. (2024). Qualitative Research Methods In Business: Techniques for Data Collection and Analysis. In Qualitative Research Methods In Business: Techniques for Data Collection and Analysis. https://doi.org/10.1007/978-3-031-50323-8
Deb, S. K., Nafi, S. M., Mallik, N., & Valeri, M. (2023). Mediating effect of emotional intelligence on the relationship between employee job satisfaction and firm performance of small business. European Business Review, 35(5), 624–651. https://doi.org/10.1108/EBR-12-2022-0249
Fernandez de Henestrosa, M., Sischka, P. E., & Steffgen, G. (2023). Examining the challenge-hindrance-threat distinction of job demands alongside job resources. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1011815
Gottfredson, R. K., Wright, S. L., & Heaphy, E. D. (2020). A critique of the Leader-Member Exchange construct: Back to square one. The Leadership Quarterly, 31(6), 101385. https://doi.org/10.1016/j.leaqua.2020.101385
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(November 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Haji-Othman, Y., Sheh Yusuff, M. S., & Md Hussain, M. N. (2024). Data Analysis Using Partial Least Squares Structural Equation Modeling (PLS-SEM) in Conducting Quantitative Research. International Journal of Academic Research in Business and Social Sciences, 14(10). https://doi.org/10.6007/IJARBSS/v14-i10/23364
Hancock, A. J., Arnold, K. A., Walsh, M. M., Connelly, C. E., & Gellatly, I. R. (2026). Leading depleted employees: exploring the boundaries of transformational leadership. Personnel Review, 1–21. https://doi.org/10.1108/PR-05-2025-0433
Haque, A., Rahman, S., & Sobhani, F. A. (2025). Transforming banks through responsible leadership: a study of performance, reputation and employee turnover intention in Bangladesh. Asia-Pacific Journal of Business Administration, 18(2), 1–20. https://doi.org/10.1108/APJBA-01-2025-0066
Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Hu, H., Wang, C., Lan, Y., & Wu, X. (2022). Nurses’ turnover intention, hope and career identity: the mediating role of job satisfaction. BMC Nursing, 21(1), 43. https://doi.org/10.1186/s12912-022-00821-5
Jimenez-Caceres, A., Agusti-Boada, A., Caro-Benito, C., & Monistrol, O. (2025). Relationship between different leadership styles of nursing managers and nurses’ turnover intention in hospitals: an integrative review. BMC Nursing, 24(1). https://doi.org/10.1186/s12912-025-03573-0
Li, J., & Lay, Y. F. (2024). Examining the reliability and validity of self-efficacy beliefs, stress, perceived teachers’ support and academic burnout scales using the PLS-SEM approach. Humanities and Social Sciences Letters, 13(1), 56–68. https://doi.org/10.18488/73.v13i1.3987
Madison, K., Eva, N., De Cieri, H., & Goh, Z. (2025). Social exchange theory in leadership research: A problematizing review. The Leadership Quarterly, 36(6), 101924. https://doi.org/10.1016/j.leaqua.2025.101924
Nadapdap, E., Laili, E. F., Natsir, M., & Setyadi, M. C. S. (2025). Exploring the Influence of Digital Competence, Work-Life Balance, and Transformational Leadership on Teacher Productivity through Job Satisfaction in Rural Educational Contexts. East African Scholars Journal of Economics, Business and Management, 8(01), 44–55. https://doi.org/10.36349/easjebm.2025.v08i01.006
Ogbeibu, S., Chiappetta Jabbour, C. J., Burgess, J., Gaskin, J., & Renwick, D. W. S. (2022). Green talent management and turnover intention: the roles of leader STARA competence and digital task interdependence. Journal of Intellectual Capital, 23(1), 27–55. https://doi.org/10.1108/JIC-01-2021-0016
Pattali, S., Sankar, J. P., Al Qahtani, H., Menon, N., & Faizal, S. (2024). Effect of leadership styles on turnover intention among staff nurses in private hospitals: the moderating effect of perceived organizational support. BMC Health Services Research, 24(1). https://doi.org/10.1186/s12913-024-10674-0
Rodrigues, I. R., Palma-Moreira, A., & Au-Yong-Oliveira, M. (2025). Let Me Know What Kind of Leader You Are, and I Will Tell You If I Stay: The Role of Well-Being in the Relationship Between Leadership and Turnover Intentions. Administrative Sciences, 15(7), 1–31. https://doi.org/10.3390/admsci15070279
Sobaih, A. E. E., Gharbi, H., & Abu Elnasr, A. E. (2022). Do You Feel Safe Here? The Role of Psychological Safety in the Relationship between Transformational Leadership and Turnover Intention Amid COVID-19 Pandemic. Journal of Risk and Financial Management, 15(8). https://doi.org/10.3390/jrfm15080340
Sukalumba, S. A. P., & Ramli, A. H. (2025). The Effect Of Transformational Leadership On Turnover Intention: The Mediating Role Of Work Stress And Organizational Commitment In The Retail Industry. Jurnal Ilmiah Manajemen Kesatuan, 13(3), 1979–1994. https://doi.org/10.37641/jimkes.v13i3.3516
Sun, R., & Wang, W. (2017). Transformational leadership, employee turnover intention, and actual voluntary turnover in public organizations. Public Management Review, 19(8), 1124–1141. https://doi.org/10.1080/14719037.2016.1257063
Vaithilingam, S., Ong, C. S., Moisescu, O. I., & Nair, M. S. (2024). Robustness checks in PLS-SEM: A review of recent practices and recommendations for future applications in business research. Journal of Business Research, 173, 114465. https://doi.org/10.1016/j.jbusres.2023.114465
Yücel, İ. (2021). Transformational leadership and turnover intentions: The mediating role of employee performance during the COVID-19 pandemic. Administrative Sciences, 11(3). https://doi.org/10.3390/admsci11030081
Zhang, S., Wang, J., Ke, Y., Li, N., & Su, Z. (2025). Exploring the impact of job satisfaction on turnover intention among professionals in the construction industry. Engineering, Construction and Architectural Management, 32(11), 7426–7448. https://doi.org/10.1108/ECAM-11-2023-1179
Zhu, J., & Huang, F. (2023). Transformational Leadership, Organizational Innovation, and ESG Performance: Evidence from SMEs in China. Sustainability (Switzerland), 15(7). https://doi.org/10.3390/su15075756
Aftab, J., Sarwar, H., Kiran, A., Qureshi, M. I., Ishaq, M. I., Ambreen, S., & Kayani, A. J. (2023). Ethical leadership, workplace spirituality, and job satisfaction: moderating role of self-efficacy. International Journal of Emerging Markets, 18(12), 5880–5899. https://doi.org/10.1108/IJOEM-07-2021-1121
Al-Sabi, S. M., Al-Ababneh, M. M., Al Qsssem, A. H., Afaneh, J. A. A., & Elshaer, I. A. (2024). Green human resource management practices and environmental performance: the mediating role of job satisfaction and pro-environmental behavior. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2328316
Alagarsamy, S., Mehrolia, S., & Aranha, R. H. (2023). The Mediating Effect of Employee Engagement: How Employee Psychological Empowerment Impacts the Employee Satisfaction? A Study of Maldivian Tourism Sector. Global Business Review, 24(4), 768–786. https://doi.org/10.1177/0972150920915315
Alzoraiki, M., Ahmad, A. R., Ateeq, A. A., Naji, G. M. A., Almaamari, Q., & Beshr, B. A. H. (2023). Impact of Teachers’ Commitment to the Relationship between Transformational Leadership and Sustainable Teaching Performance. Sustainability (Switzerland), 15(5). https://doi.org/10.3390/su15054620
Amatan, M. A., Han, C. G. K., & Pang, V. (2025). PLS-SEM Approach: Validity and Reliability of a Questionnaire on Context, Input, Process and Acceptance of STEM Implementation in Malaysia. Journal of Applied Science, Engineering, Technology, and Education, 7(2), 231–241. https://doi.org/10.35877/454RI.asci3885
Bakker, A. B., & Demerouti, E. (2024). Job demands–resources theory: Frequently asked questions. Journal of Occupational Health Psychology, 29(3), 188–200. https://doi.org/10.1037/ocp0000376
Bakker, A. B., Hetland, J., Kjellevold Olsen, O., & Espevik, R. (2023). Daily transformational leadership: A source of inspiration for follower performance? European Management Journal, 41(5), 700–708. https://doi.org/10.1016/j.emj.2022.04.004
Boamah, S. A., Hamadi, H. Y., Havaei, F., Smith, H., & Webb, F. (2022). Striking a Balance between Work and Play: The Effects of Work–Life Interference and Burnout on Faculty Turnover Intentions and Career Satisfaction. International Journal of Environmental Research and Public Health, 19(2). https://doi.org/10.3390/ijerph19020809
Bregenzer, A., Milfelner, B., Šarotar Žižek, S., & Jiménez, P. (2025). Health-Promoting Leadership and Leaders’ Listening Skills Have an Impact on the Employees’ Job Satisfaction and Turnover Intention. International Journal of Business Communication, 62(3), 542–561. https://doi.org/10.1177/2329488420963700
Burhanudin Burhanudin, Fajar Ardiansyah, & Ferri Kuswantoro. (2025). The Effects Of Compensation On Job Satisfaction And Turnover Intention. International Journal Of Humanities Education and Social Sciences (IJHESS), 4(6), 2604–2614. https://doi.org/10.55227/ijhess.v4i6.1407
Cepeda-Carrión, G., Hair, J. F., Ringle, C. M., Roldán, J. L., & García-Fernández, J. (2022). Guest editorial: Sports management research using partial least squares structural equation modeling (PLS-SEM). International Journal of Sports Marketing and Sponsorship, 23(2), 229–240. https://doi.org/10.1108/IJSMS-05-2022-242
Choong, Y.-O., Ng, L.-P., & Lau, T.-C. (2022). Creating the path towards organisational citizenship behaviour through collective efficacy and teacher’s self-efficacy. Asia Pacific Journal of Education, 1–18. https://doi.org/10.1080/02188791.2022.2053063
De Sordi, J. O. (2024). Qualitative Research Methods In Business: Techniques for Data Collection and Analysis. In Qualitative Research Methods In Business: Techniques for Data Collection and Analysis. https://doi.org/10.1007/978-3-031-50323-8
Deb, S. K., Nafi, S. M., Mallik, N., & Valeri, M. (2023). Mediating effect of emotional intelligence on the relationship between employee job satisfaction and firm performance of small business. European Business Review, 35(5), 624–651. https://doi.org/10.1108/EBR-12-2022-0249
Fernandez de Henestrosa, M., Sischka, P. E., & Steffgen, G. (2023). Examining the challenge-hindrance-threat distinction of job demands alongside job resources. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1011815
Gottfredson, R. K., Wright, S. L., & Heaphy, E. D. (2020). A critique of the Leader-Member Exchange construct: Back to square one. The Leadership Quarterly, 31(6), 101385. https://doi.org/10.1016/j.leaqua.2020.101385
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(November 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Haji-Othman, Y., Sheh Yusuff, M. S., & Md Hussain, M. N. (2024). Data Analysis Using Partial Least Squares Structural Equation Modeling (PLS-SEM) in Conducting Quantitative Research. International Journal of Academic Research in Business and Social Sciences, 14(10). https://doi.org/10.6007/IJARBSS/v14-i10/23364
Hancock, A. J., Arnold, K. A., Walsh, M. M., Connelly, C. E., & Gellatly, I. R. (2026). Leading depleted employees: exploring the boundaries of transformational leadership. Personnel Review, 1–21. https://doi.org/10.1108/PR-05-2025-0433
Haque, A., Rahman, S., & Sobhani, F. A. (2025). Transforming banks through responsible leadership: a study of performance, reputation and employee turnover intention in Bangladesh. Asia-Pacific Journal of Business Administration, 18(2), 1–20. https://doi.org/10.1108/APJBA-01-2025-0066
Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Hu, H., Wang, C., Lan, Y., & Wu, X. (2022). Nurses’ turnover intention, hope and career identity: the mediating role of job satisfaction. BMC Nursing, 21(1), 43. https://doi.org/10.1186/s12912-022-00821-5
Jimenez-Caceres, A., Agusti-Boada, A., Caro-Benito, C., & Monistrol, O. (2025). Relationship between different leadership styles of nursing managers and nurses’ turnover intention in hospitals: an integrative review. BMC Nursing, 24(1). https://doi.org/10.1186/s12912-025-03573-0
Li, J., & Lay, Y. F. (2024). Examining the reliability and validity of self-efficacy beliefs, stress, perceived teachers’ support and academic burnout scales using the PLS-SEM approach. Humanities and Social Sciences Letters, 13(1), 56–68. https://doi.org/10.18488/73.v13i1.3987
Madison, K., Eva, N., De Cieri, H., & Goh, Z. (2025). Social exchange theory in leadership research: A problematizing review. The Leadership Quarterly, 36(6), 101924. https://doi.org/10.1016/j.leaqua.2025.101924
Nadapdap, E., Laili, E. F., Natsir, M., & Setyadi, M. C. S. (2025). Exploring the Influence of Digital Competence, Work-Life Balance, and Transformational Leadership on Teacher Productivity through Job Satisfaction in Rural Educational Contexts. East African Scholars Journal of Economics, Business and Management, 8(01), 44–55. https://doi.org/10.36349/easjebm.2025.v08i01.006
Ogbeibu, S., Chiappetta Jabbour, C. J., Burgess, J., Gaskin, J., & Renwick, D. W. S. (2022). Green talent management and turnover intention: the roles of leader STARA competence and digital task interdependence. Journal of Intellectual Capital, 23(1), 27–55. https://doi.org/10.1108/JIC-01-2021-0016
Pattali, S., Sankar, J. P., Al Qahtani, H., Menon, N., & Faizal, S. (2024). Effect of leadership styles on turnover intention among staff nurses in private hospitals: the moderating effect of perceived organizational support. BMC Health Services Research, 24(1). https://doi.org/10.1186/s12913-024-10674-0
Rodrigues, I. R., Palma-Moreira, A., & Au-Yong-Oliveira, M. (2025). Let Me Know What Kind of Leader You Are, and I Will Tell You If I Stay: The Role of Well-Being in the Relationship Between Leadership and Turnover Intentions. Administrative Sciences, 15(7), 1–31. https://doi.org/10.3390/admsci15070279
Sobaih, A. E. E., Gharbi, H., & Abu Elnasr, A. E. (2022). Do You Feel Safe Here? The Role of Psychological Safety in the Relationship between Transformational Leadership and Turnover Intention Amid COVID-19 Pandemic. Journal of Risk and Financial Management, 15(8). https://doi.org/10.3390/jrfm15080340
Sukalumba, S. A. P., & Ramli, A. H. (2025). The Effect Of Transformational Leadership On Turnover Intention: The Mediating Role Of Work Stress And Organizational Commitment In The Retail Industry. Jurnal Ilmiah Manajemen Kesatuan, 13(3), 1979–1994. https://doi.org/10.37641/jimkes.v13i3.3516
Sun, R., & Wang, W. (2017). Transformational leadership, employee turnover intention, and actual voluntary turnover in public organizations. Public Management Review, 19(8), 1124–1141. https://doi.org/10.1080/14719037.2016.1257063
Vaithilingam, S., Ong, C. S., Moisescu, O. I., & Nair, M. S. (2024). Robustness checks in PLS-SEM: A review of recent practices and recommendations for future applications in business research. Journal of Business Research, 173, 114465. https://doi.org/10.1016/j.jbusres.2023.114465
Yücel, İ. (2021). Transformational leadership and turnover intentions: The mediating role of employee performance during the COVID-19 pandemic. Administrative Sciences, 11(3). https://doi.org/10.3390/admsci11030081
Zhang, S., Wang, J., Ke, Y., Li, N., & Su, Z. (2025). Exploring the impact of job satisfaction on turnover intention among professionals in the construction industry. Engineering, Construction and Architectural Management, 32(11), 7426–7448. https://doi.org/10.1108/ECAM-11-2023-1179
Zhu, J., & Huang, F. (2023). Transformational Leadership, Organizational Innovation, and ESG Performance: Evidence from SMEs in China. Sustainability (Switzerland), 15(7). https://doi.org/10.3390/su15075756
Copyright and Licensing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.