工作滿足的概念被提出至今，一直都是相當熱門的研究主題，而其與離職傾向間之關係亦常被拿來討論。國內四大會計師事務所審計人員的離職率一向居高不下，過高的人員流動率往往對事務所的人事管理及相關成本造成不利之影響，因此事務所勢必要致力於降低審計人員的離職率，不僅可以節省支出，亦使人力資源能夠發揮更高的效用。故本研究從金錢態度的角度出發，希望能了解四大會計師事務所審計人員對於金錢所抱持的態度對工作滿足與離職傾向之影響，以期能夠提供給四大會計師事務所一些參考與幫助。

本研究利用複迴歸分析進行假說之檢定，並得到以下結論：

一、工作滿足程度越高之審計人員，其離職傾向越弱。
二、越是將金錢視為成功象徵之審計人員，其工作滿足程度越高。
三、審計人員所抱持之金錢態度不同，對離職傾向並無顯著之影響。

Ever since the concept of job satisfaction had been proposed, it has been a very popular issue so far. Also, the relationship between job satisfaction and turnover intention has been discussed usually. The turnover rate of Taiwan big four CPA firms’ auditors is always very high. High employee turnover rate will have negative effect on the personnel management and relative costs of CPA firms. Thus, it is necessary for CPA firms to make efforts to decrease the turnover rate of auditors. This can not only help to save the expenditures, but also to enhance the efficiency of human resources. As a result, this study is based on the aspect of money attitude, to understand the influence of money attitude of big four CPA firms’ auditors toward job satisfaction and turnover intention, and expects to provide some references and helps to big four CPA firms.

This study uses the multiple regression analysis to examine the hypothesis, and obtains the following results :

1. The higher the job satisfaction of auditors, the weaker the turnover intention.
2. The stronger an auditor consider money to be the symbol of success, the higher the job satisfaction.
3. Different money attitudes of auditors have no significant influence toward turnover intention.

第一章 緒論	1
第一節  研究背景與動機	1
第二節  研究目的	3
第三節  研究範圍與方法	3
第四節  研究流程	4
第五節  論文架構	5
第二章 文獻探討	6
第一節  金錢態度	6
第二節  工作滿足	10
第三節  離職傾向	17
第四節  金錢態度、工作滿足與離職傾向之相關研究	22
第三章 研究方法	28
第一節  研究架構與假說	28
第二節  研究對象	29
第三節  變數定義與測量工具	30
第四節  資料分析方法	31
第四章 實證資料分析	34
第一節  問卷回收情形與基本資料分析	34
第二節  問卷信度與效度分析	38
第三節  敘述性統計分析	42
第四節  個人屬性之差異分析	45
第五節  變項相關分析	55
第六節  迴歸分析	57
第七節  假說驗證	63
第五章  結論與建議	65
第一節  研究結論	65
第二節  管理意涵	68
第三節  研究限制	71
第四節  後續研究建議	72
參考文獻	73
附錄：本研究問卷	79

表目錄

表2-1金錢態度相關量表	9
表2-2工作滿足之定義	11
表2-3工作滿足影響因素	16
表2-3工作滿足影響因素（續）	17
表2-4各研究變項與離職傾向之關係	20
表2-4各研究變項與離職傾向之關係（續）	21
表2-4各研究變項與離職傾向之關係（續）	22
表2-5金錢道德量表相關研究	26
表4-1問卷發放及回收情形	34
表4-2個人基本資料	34
表4-2個人基本資料（續）	35
表4-2個人基本資料（續）	36
表4-3前測信度分析表	38
表4-4金錢態度之信效度分析	39
表4-4金錢態度之信效度分析（續）	40
表4-5工作滿足之信效度分析	41
表4-6離職傾向之信效度分析	42
表4-7金錢態度之敘述性統計分析	43
表4-8工作滿足之敘述性統計分析	44
表4-9離職傾向之敘述性統計分析	45
表4-10個人屬性對金錢態度之T檢定分析	47
表4-11個人屬性對工作滿足之T檢定分析	48
表4-12個人屬性對離職傾向之T檢定分析	48
表4-13個人屬性對成功之單因子變異數分析	50
表4-14個人屬性對預算之單因子變異數分析	51
表4-15個人屬性對邪惡之單因子變異數分析	52
表4-16個人屬性對內在滿足之單因子變異數分析	53
表4-17個人屬性對外在滿足之單因子變異數分析	54
表4-18個人屬性對離職傾向之單因子變異數分析	55
表4-19皮爾森相關係數分析表	56
表4-20工作滿足對離職傾向之複迴歸分析結果	58
表4-21金錢態度對工作滿足之複迴歸分析結果	60
表4-22金錢態度對離職傾向之複迴歸分析結果	62
表4-23研究假說結果	63

圖目錄

圖1-1研究流程	4
圖1-2論文架構	5
圖2-1員工離職型態	19
圖3-1研究架構	28

中文部分
卓筱琳（民97），人格特質與工作表現、工作滿意及離職傾向之關係探討：以某量販店客收人員為例。碩士論文，國立中央大學人力資源管理研究所，桃園。
洪啟方（民92），工作滿足與員工離職傾向之研究－以旅館業為例。碩士論文，國立台灣師範大學工業科技教育研究所，台北。
許景貞（民93），工作滿足、組織承諾、工作績效與離職意圖關係之研究。碩士論文，國立台灣科技大學企業管理研究所，台北。
黃文彥（民95），壽險業務員之人格特質、金錢態度與工作滿足對離職傾向之影響。碩士論文，朝陽科技大學保險金融管理研究所，台中。
黃英忠、董玉娟與林義屏（民90），台商派駐大陸已婚員工離開現職傾向之研究：工作－家庭衝突。管理評論，7月，20卷3期，85-122。
廖家玲（民90），員工人格特質、金錢態度與工作績效及離職行為之探索性研究。碩士論文，長庚大學企業管理研究所，桃園。
蔡瑞華（民89），台北市國中生的金錢態度研究。碩士論文，國立台灣師範大學家政教育研究所，台北。
蘇韻蓉（民95），台灣大學生金錢態度、理財認知與信用卡使用行為之研究－以新竹某私立大學學生為例。碩士論文，中華大學經營管理研究所，新竹。

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