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姓名 楊鴻仁(Hong-Ren Yang)  查詢紙本館藏   畢業系所 人力資源管理研究所
論文名稱 人力資本、薪酬與組織績效之關聯-跨產業之縱貫性研究
(The Relationship among Human Capital, Compensation, and Organizational Performance: A Longitudinal Study)
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摘要(中) 本研究以國外學者對於人力資本及薪資的相關理論與研究為基礎,針對人力資本投資與組織績效的關係,檢驗薪酬究竟具備中介變項或是干擾變項的效果。本研究利用台灣證券交易所、公開資訊觀測站、真相王證券專業線上服務及台灣經濟新報資料庫所提供之公開財務報告資訊作次級資料分析。研究對象為167家完整揭露研究所需資訊之台灣上市公司,以員工年資、學歷及兩個年度的訓練費用作為人力資本指標,利用迴歸分析探討組織績效受到前期人力資本投資與薪酬的影響。
本研究假設驗證結果如下:
一、員工年資與組織績效間呈U型的曲線關係之假設獲得支持。研究結果顯示員工年資初期與組織績效呈負向關係,隨著年資的增長,兩者的關係將轉變為正向關係。
二、研究結果發現學歷對組織績效的正面影響最為顯著,同時支持公司對於員工訓練的投資會產生時間遞延的效果,對未來的組織績效產生正面影響。
三、薪酬的中介效果獲得部份支持。在學歷與組織績效的關係中,結果顯示薪酬不具備中介效果;在員工訓練投資與組織績效中,結果則顯示薪酬具備顯著的中介效果。
四、薪酬對於人力資本投資與組織績效關係的干擾效果並未獲得支持。
摘要(英) The current study examined the mediating and moderating effects of compensation on the relationship between human capital investment and firm performance. The subjects were 167 listed cross-industry companies with all the data of interest available from a pool of 728 companies in Taiwan. The results of regression analysis with longitudinal data showed that employee tenure exhibited a curvilinear (U-shaped) effect on firm performance, as well as the positive directing effect of education level and deferral effect of training on firm performance. Compensation as a mediator in the relationship between training investment and firm performance was significant, while its moderating effect did not receive support. The present study highlighted the controversy over the direct impact of human capital on firm performance and the function of compensation between human capital and firm performance.
關鍵字(中) ★ 薪酬
★ 人力資本
★ 訓練遞延效果
關鍵字(英) ★ Human Capital
★ Deferral Effect of Training
★ Compensation
論文目次 Contents I
List of Figures III
List of Tables IV
List of Appendices V
Chapter 1: Introduction 1
Chapter 2: Literature Review 4
2-1 Human capital 4
2-1-1 Definition of Human Capital 4
2-1-2 Human Resource Management and Human Capital 5
2-1-3 Measures of Human Capital 6
2-2 Firm Performance 8
2-3 Compensation 9
2-4 Human Capital, Compensation, and Firm Performance 10
2-4-1 Human Capital and Firm Performance 10
2-4-2 Mediating Effect of Compensation 13
2-4-3 Moderating Effect of Compensation 16
Chapter 3: Research Method 19
3-1 Research Framework 19
3-2 Operationalization of Variables 21
3-3 Data Collection 26
3-4 Data Analysis 27
Chapter 4: Results 29
4-1 Descriptive Statistics 29
4-2 Human Capital and Firm Performance 32
4-3 Evaluation of the Mediating Effect of Compensation 35
4-3-1 Direct Effect of Human Capital on Compensation 35
4-3-2 Mediating Effect of Compensation 37
4-4 Evaluation of the Moderating Effect of Compensation 41
4-5 Summary of Results 44
Chapter 5: Conclusion and Discussion 46
5-1 Discussion 46
5-2 Implication for Management 50
5-3 Limitation of this Research and Suggestion for Further Study 53
5-4 Conclusion 55
References 56
Appendix 63
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指導教授 林文政(Wen-Jeng Lin) 審核日期 2005-7-21
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