本研究以超大型會計師事務所之審計人員為樣本，研究目的希望了解工作滿足、領導行為、工作特性與人格特質是否會對審計人員的離職傾向有所影響。本研究透過線上電子問卷發放問卷共計600份，有效問卷205份。 本研究分別以領導行為、工作特性與人格特質等三項自變數，來探討是否會對於審計人員離職傾產生影響。並以工作滿足(內在及外在滿足)為中介變數，用以檢視領導行為、工作特性與人格特質對於審計人員的離職傾向是否有中介效果。 本研究的結果顯示，工作外在滿足、領導行為的關懷行為及外控型人格特質對於審計人員離職傾向有顯著影響，而部分的工作特性對於離職傾向亦有顯著影響，例如：工作合作性及工作回饋性。當領導行為的關懷行為、工作外在滿足、工作合作性愈低時、離職傾向會提高，反之，離職傾向會降低。而審計人員的人格特質偏外控型人格時，其離職傾向較高，偏內控型人格，其離職傾向較低。此外，無論以工作外在滿足或工作內在滿足為中介變項時，在領導行為、工作特性與人格特質對於審計人員離職傾向皆具有中介效果的影響。 依據此研究結果提供給超大型會計師事務所作為選才及留才的建議。 ;The study attempts to explore how job satisfaction, the manager’s leadership style, job characteristics, and personal traits affect the employee’s turnover tendency. This analysis takes the Super Large Accounting Firms in Taiwan as the sample of case study. The response rate of the distributed questionnaire is 34.17%. The result indicates that external job satisfaction, the consideration dimension of the manager’s leadership style and of external locus of control of the person trait has a significant impact on employee's turnover intention. In addition, job characteristics (job cooperation and job feed-back) have an apparent influence on employees’ turnover tendency. However, this study finds that in itiating structure dimension, internal job satisfaction and job characteristics (job skills, job independence and job integrity) don’t have significant effect on the employees’ turnover intention. The result of this study showed that employees’ turnover intention would be affected considerably with the consideration dimension of the manager’s leadership style, external job satisfaction, job cooperation decrease mployees’ turnover intention will significantly increase when his/her personal traits belong to the external locus of control, and vice versa. Under some circumstances, job satisfaction has an intermediate impact on the manager’s leadership, job characteristics, personality traits and turnover intention. The findings of this study provide a reference to the Super Large Accounting Firms for their recruitment and preservation policies.
