The Effects of Compensation Satisfaction and Promotion Satisfaction on Turnover Intention-An Empirical Study of A Certified Public Accountant Firm in Taiwan

碩士論文[[abstract]]「人」是會計師事務所最重要的經營資源，人力資源的流動深深地影響了此企業的服務品質及營運成本。長久以來，人員高流動率一直是會計師事務所裡嚴重的問題，因此，會計師事務所在面對如此高的離職率及高昂的離職成本時，人力資源政策上必須有所因應。本研究希望找出各會計師事務所不同於其他事務所的人力資源措施，以提供作為各會計師事務所未來提高員工工作滿足，降低員工離職傾向，減少人員流動率之參考。本研究以會計師事務所裡的全部員工為對象，來探討薪酬與晉升兩者之滿足對離職傾向之影響，並以程序正義及互動正義為干擾變項來探討對離職傾向之影響。本研究總共發出530份問卷，回收後有效問卷共220份，回收率為41.5%。研究結果發現薪酬滿足與晉升滿足對離職傾向有負向影響；在干擾效果方面，薪酬滿足對離職傾向之影響並不會受到程序正義與互動正義的干擾；而晉升滿足對離職傾向之影響會受到程序正義與互動正義的干擾。依據研究結果，本研究建議會計師事務所應重視員工的感受，建構公平的薪酬與晉升制度，以降低員工的離職率。[[abstract]]Human resource is the most important asset in the certified public accountant (CPA) firms. Employee’s turnover influences service quality and operating cost significantly For a long time, high turnover rate has been the most serious problem for the CPA firm’s human resource management. Therefore, the CPA firms should adjust their human resource policy and respond to this issue when they face such high turnover rates and recruit costs. The objective of this research is to find out the differences between CPA firms’ human resource policies in order to provide guidelines for them to raise job satisfaction and lower employee’s turnover intention.The study explored the effects of compensation satisfaction, promotion satisfaction on turnover intention of all employees in the CPA firms. Then the study regarded procedure and interactional justice as moderators to investigate the moderating effects on turnover. This study sent 530 questionnaires, then the effective questionnaires were sent back 220 and the effective rate was 41.5﹪. By using the regression statistic methods, the study found that compensation satisfaction and promotion satisfaction had negative effects on turnover. In respect of moderating variables, the relationship between compensation satisfaction and turnover wouldn’t be moderated by procedure and interactional justice；on the other hand, the relationship between promotion satisfaction and turnover would be moderated by procedure and interactional justice. According to the results of research, the study suggests CPA firms should emphasize human resource and enable lower employee’s turnover by establishing justice compensation and promotion policies