This study examines the impact of internal control systems on employee silent resignation within organizational settings. Internal control systems are traditionally designed to enhance operational efficiency, ensure compliance, and safeguard organizational assets; however, their influence on employee behavior has received limited scholarly attention. Silent resignation refers to a state in which employees remain in their positions but exhibit psychological withdrawal, reduced engagement, and minimal discretionary effort. This study conceptualizes internal control systems through five dimensions: control environment, risk assessment, control activities, information and communication, and monitoring activities. A quantitative, descriptive–analytical approach was adopted, with data collected through a structured questionnaire distributed to employees in the selected organization. Statistical analyses, including reliability testing, correlation, and regression analysis, were employed to test the study hypotheses. The findings are expected to reveal a significant relationship between the effectiveness of internal control systems and the level of employee silent resignation, indicating that well-designed and fairly implemented internal controls can reduce psychological withdrawal and enhance employee engagement. The study contributes to the literature by highlighting the behavioral implications of internal control systems and provides practical insights for managers seeking to mitigate silent resignation through improved control practices.
SATTAR et al. (Tue,) studied this question.