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系統識別號 U0002-2506200919513000
中文論文名稱 金錢態度、工作滿足與離職傾向關聯性之研究-以台灣四大會計師事務所審計人員為例
英文論文名稱 A Research of the Relationships among Money Attitude, Job Satisfaction, and Turnover Intention-The Case of Auditors in Taiwan Big Four CPA Firms
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 97
學期 2
出版年 98
研究生中文姓名 林忠翰
研究生英文姓名 Chung-Han Lin
學號 696600658
學位類別 碩士
語文別 中文
口試日期 2009-06-08
論文頁數 82頁
口試委員 指導教授-謝宜樺
委員-陳佳慧
委員-陳海鳴
中文關鍵字 金錢態度  工作滿足  離職傾向  會計師事務所  審計人員 
英文關鍵字 Money attitude  Job satisfaction  Turnover intention  CPA firm  Auditor 
學科別分類 學科別社會科學商學
中文摘要 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。
英文摘要 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.
論文目次 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

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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。
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