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.