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研究生:馮燕蒂
研究生(外文):DEVI YANTI
論文名稱:財務誘因與非財務誘因效果對員工離職意向之相關性探討:以印度尼西亞會計師事務所為例
論文名稱(外文):EFFECTS OF FINANCIAL VERSUS NONFINANCIAL INCENTIVES ON TURNOVER INTENTION: A STUDY OF PUBLIC ACCOUNTING FIRMS IN INDONESIA
指導教授:陳膺郁
指導教授(外文):Ying-Yu Chen
口試委員:黃承祖陳淑玲陳膺郁
口試委員(外文):Cheng-Tsu HuangShu-Ling ChenYing-Yu Chen
口試日期:2018-06-21
學位類別:碩士
校院名稱:國立東華大學
系所名稱:國際企業學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2019
畢業學年度:107
語文別:英文
論文頁數:101
外文關鍵詞:Turnover IntentionFinancial IncentivesNonfinancial IncentivesWork EngagementOrganizational CommitmentPublic Accounting Firms
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Employee turnover remains the center of attention in every company so companies are trying to minimize it in order to avoid unnecessary expenses and they need strategies or plan to reduce the turnover. Nowadays, turnover intention in public accounting firms is still an important issue to discuss because it increases every year in Indonesia so that is why this study contributes how to reduce turnover intention through better financial or nonfinancial incentives. This study wants to check the mediating effect of work engagement and organizational commitment can trigger between financial versus nonfinancial incentives and turnover intention. There is also a noticeable difference purpose through financial and nonfinancial incentives which strongly inspires turnover intention from the point of view between men and women (on gender perspective) in public accounting, which nearly has been investigated in any previous research. As the following study, this would like to conduct the research from second-tier public accounting firms in two largest cities (Jakarta and Surabaya) in Indonesia with 300 data sample. Statistical Package for the Social Sciences (SPSS) will be chosen as the statistical technique to test its proposed hypotheses. Research findings showed that the provision of pension plans and conducive working condition will negatively influence on public accountant’s turnover intention. In addition, work engagement has partial mediate effect on the relationship between overtime pay as part of financial incentives versus conducive working condition as part of nonfinancial incentives and turnover intention. On the other hand, organizational commitment has full mediate effect both of the relationship between overtime pay as part of financial incentives versus conducive working condition as part of nonfinancial incentives and turnover intention. Moreover, these findings found that men are stronger influence the negative relationship between overtime pay and pension plans as part of financial incentives and turnover intention than women. Apart from that, the negative relationship between conducive working condition and turnover intention showed that women are stronger influence than men. Furthermore, the managerial implication captures public accounting firms can benefit and pay attention by instituting policies and practices of worthy, equitable, and availability Financial Incentives and Nonfinancial Incentives to foster a sense of Work Engagement and Organizational Commitment from employees also reduces their intention of leaving the organization.
CHAPTER 1: INTRODUCTION ................................................. 1
1.1. Motivation and Background........................................... 1
1.2. Research Gap and Purpose............................................ 3
1.3. Research Scope and Structure........................................ 7
1.3.1. Research Scope.................................................. 7
1.3.2. Research Structure ............................................... 7
CHAPTER 2: LITERATURE REVIEW AND HYPHOTHESES DEVELOPMENT ................ 9
2.1. Theoretical Base..................................................... 9
2.1.1. Equity Theory of Motivation and Expectancy Theory .................. 9
2.1.2. Need Hierarchy Theory of Maslow and ERG theory .................... 9
2.1.3. Financial Incentives VS Nonfinancial Incentives.................... 10
2.1.4. Work Engagement.................................................... 12
2.1.5. Organizational Commitment ......................................... 13
2.1.6. Turnover Intention................................................ 13
2.2. Hypothesis development and conceptual framework...................... 14
2.2.1. Financial Incentives, Nonfinancial Incentives, and Turnover Intention........ 14
2.2.1.1. Financial Incentives and Turnover Intention................................ 14
2.2.1.2. Nonfinancial Incentives and Turnover Intention............................. 16
2.2.2. Mediating effect of Commitment on the relationship between Financial VS Nonfinancial Incentives and Turnover Intention…… 18
2.2.2.1. Financial Incentives, Work Engagement, and Turnover Intention.................... 18
2.2.2.2. Financial Incentives, Organizational Commitment, and Turnover Intention …… 19
2.2.2.3. Nonfinancial Incentives, Work Engagement, and Turnover Intention ………..… 20
2.2.2.4. Nonfinancial Incentives, Organizational Commitment, and Turnover Intention … 21
2.2.3. Moderating effect of Gender Difference on the relationship between Financial VS Nonfinancial Incentives and Turnover Intention…… 22
2.2.3.1. Financial Incentives, Gender, and Turnover Intention…………………………… 22
2.2.3.2. Nonfinancial Incentives, Gender, and Turnover Intention……………………….. 23
CHAPTER 3: METHODOLOGY ............................................................ 27
3.1. Sampling Method and Procedure ................................................ 27
3.2. Measurement Development...................................................... 29
3.2.1. Financial Incentives ....................................................... 29
3.2.2. Nonfinancial Incentives……………………………………………………………….. 31
3.2.3. Work Engagement ……………………………………………………………………. 34
3.2.4. Organizational Commitment…………………………………………………………... 35
3.2.5. Turnover Intention…………………………………………………………………….. 36
3.2.6. Gender…………………………………………………………………………………. 37
3.3. Pilot test result………………………………………………………………………………. 37
3.4. Statistical Methodology…………………………………………………………………….. 41
3.4.1. Descriptive Statistical Analysis………………………………………………………... 42
3.4.2. Reliability and Validity Analysis……………………………………………………… 42
3.4.3. Hypothesis Testing…………………………………………………………………….. 42
CHAPTER 4: RESEARCH RESULT.................................................................. 45
4.1. Descriptive statistical analysis....................................................... 45
4.1.1. Descriptive statistic of sample structure............................................45
4.1.2. Descriptive statistics of measuring items ……………………………………………… 48
4.2. Reliability and validity analysis ……………………………………………………………. 53
4.2.1. Cronbach’s α test ……………………………………………………….........................53
4.2.2. Exploratory Factor Analysis ……………………………………………………………56
4.2.3. Confirmatory Factor Analysis ………………………………………………………….59
4.3. Collinearity Assessment……………………………………………………………………..60
4.4. Path-Coefficients……………………………………………………………….....................62
4.5. Assessing R2 values………………………………………………………………………….64
4.6. Mediation Analysis…………………………………………………………………………..64
4.7. Moderation Analysis………………………………………………………………………...69
CHAPTER 5: DISCUSSION............................................................. 73
CHAPTER 6: CONCLUSION..............................................................81
6.1. Theoretical Implications……................................................. 81
6.2. Managerial Implications …………………………………………………………………….82
6.3. Limitation and Future Research……………………………………………………………..84
References .................................................................... 87
Website References………………………………………………………………………………96
APPENDIX……………………………………………………………………………………....97
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Website References
Interpret all statistics and graphs for Descriptive Statistics (https://support.minitab.com/en-us/minitab-express/1/help-and-how-to/basic-statistics/summary-statistics/descriptive-statistics/interpret-the-results/all-statistics-and-graphs/)
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Enough Is Enough! Handling Multicollinearity in Regression Analysis (http://blog.minitab.com/blog/understanding-statistics/handling-multicollinearity-in-regression-analysis)
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Hypothesis Testing: Confidence Intervals, T-Tests, Anovas, and Regression (https://my.vanderbilt.edu/joshuabazuin/files/2011/08/HOD-2990-Stats-21.pdf)
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Do accountants still burn the midnight oil like they used to? Acuity investigates. (https://www.acuitymag.com/business/is-it-all-work-and-no-play-as-a-ca)
Male employees want flexible work too (https://www.bbc.com/news/business-41306954)
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