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    Title: 金錢態度、工作滿足與離職傾向關聯性之研究 : 以臺灣四大會計師事務所審計人員為例
    Other Titles: Research of the relationships among money attitude, job satisfaction, and turnover intention : the case of auditors in Taiwan big four CPA firms
    Authors: 林忠翰;Lin, Chung-han
    Contributors: 淡江大學會計學系碩士班
    謝宜樺;Hsieh, Yi-hua
    Keywords: 金錢態度;工作滿足;離職傾向;會計師事務所;審計人員;Money attitude;Job Satisfaction;Turnover intention;CPA firm;Auditor
    Date: 2009
    Issue Date: 2010-01-11 04:20:57 (UTC+8)
    Abstract: 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.
    Appears in Collections:[會計學系暨研究所] 學位論文

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