員工薪資、員工福利對組織績效的影響-以員工流動率為中介變項

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题名:	員工薪資、員工福利對組織績效的影響-以員工流動率為中介變項
作者:	王泳心;Wang, Yung-Hsin
贡献者:	人力資源管理研究所
关键词:	員工薪資;員工福利;員工流動率;組織績效;Employee salary;Employee benefits;Employee turnover;Organizational performance
日期:	2021-06-15
上传时间:	2021-12-07 10:53:32 (UTC+8)
出版者:	國立中央大學
摘要:	大環境的改變造就了愈來愈多人重視生活品質，而工作所獲得的報酬決定人們是否過著嚮往的體面生活，而在新經濟時代中的體面生活，需要的不只是優渥的薪資，更需要企業站在員工的角度設想員工所需要的福利。再者，從員工角度來看，員工之薪資、福利若低於外部市場，或是認為未達公平性，員工會因此考慮離職，影響員工去留。因此，員工薪資、員工福利制度的落實，不僅僅是企業保持其持續競爭優勢的武器，更有利於提升員工為組織效力的動機以及降低員工對工作的倦怠感，使組織致力於「留才」。基此，在企業面臨快速動盪的環境下，最關鍵的挑戰便是「留才」，此時，員工去留指標，即員工流動率自然至關重要，將會影響組織之財務績效，故本研究將員工流動率設為中介變項；另外，薪資、福利兩項皆為重要之要素，驅動員工為組織效力，降低員工流動率以增進組織績效，組織在兩要素皆重要的情況下做出取捨亦是一種關鍵決策，企業如何投資，使其增加價值更是本研究之研究目的。基於上述，本研究利用台灣經濟新報(TEJ)資料庫所提供之 2018 至 2019 年台灣上市上櫃公司做為樣本資料來源，橫跨 24 個產業，共計 1518 間公司，以探討員工薪資、員工福利與員工流動率及組織績效之間的關係，並利用統計軟體Stata 之迴歸分析驗證其員工流動率之中介效果，同時透過薪資福利比對組織績效、員工流動率之迴歸分析探討員工薪資、員工福利的重要性，並提出結論與相關的建議。 ;The changes in the general environment have created more and more people to focus on the quality of life. From the perspective of employees, if the salary and benefits of employees are lower than those in the external market, employees will consider leaving and affecting their retention. Therefore, the implementation of employee salary and employee welfare systems is not only a weapon for companies to maintain their sustainable competitive advantages, but also conducive to enhancing employees’ motivation to work for the organization and reducing employees’ sense of burnout at work, making the organization committed to retaining talents. Based on this, employee turnover rate is very important and will affect the financial performance of the organization. Therefore, this study sets the employee turnover rate as an intermediary variable; in addition, both salary and benefits drive employees to work hard in the organization, therefore, it is also a key decision for an organization to make a decision when both factors are important.Based on the above, this research uses the data sample sources from 2018 to 2019 provided by the Taiwan Economic News (TEJ) and the Open Information Observatory database to explore the relationship between employee salaries, employee benefits, employee turnover, and organizational performance. And use the regression analysis of the statistical software STATA to verify the intermediary effect of its employee turnover rate. At the same time, through the regression analysis of the salary and benefits compared to the organizational performance and employee turnover rate, the importance of employee salary and employee benefits is discussed, and conclusions and related suggestions are put forward.
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