Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) · e-ISSN: 2721-303X · p-ISSN: 2721-3021

Transparency, Accountability, and Green Culture on Turnover Intention: The Moderating Role of Agile Leadership

M Surya Abdi Barus M Ali Iqbal
Vol. 7 No. 4 (2026) 23 September 2026 Pages 2833-2846

Abstract

This study examines the effects of transparency, accountability, and green culture on turnover intention, with agile leadership as a moderating variable at PT Green Gold Technology. A quantitative explanatory design was employed using a cross-sectional census of all 86 active employees. Data were collected through a structured online questionnaire and analyzed using partial least squares structural equation modeling with SmartPLS 4.0. Six of the seven hypotheses were supported. Transparency, accountability, and green culture had negative and significant effects on turnover intention. Agile leadership had a positive and significant effect on turnover intention, contrary to the hypothesized negative direction. Nevertheless, agile leadership strengthened the negative effects of transparency, accountability, and green culture on turnover intention. The model explained 79.0% of the variance in turnover intention and demonstrated predictive relevance. These findings indicate that agile leadership does not independently reduce employees’ intention to leave but can strengthen the effects of organizational transparency, accountable work practices, and environmental values when translated into responsive leadership actions. The study provides context-specific evidence supporting the application of Social Exchange Theory in a project-based engineering consultancy serving the mining industry.

Keywords

Transparency Accountability Green Culture Agile Leadership Turnover Intention