- 學位論文
內部稽核人員工作壓力與工作滿意之關係－以知覺組織支持為干擾變數
The Relationship between Job Stress and Job Satisfaction for Internal Auditor,：Taking Perceived Organizational Support as a Moderator
摘要
近年來，國內外企業舞弊案件頻傳，建立良好的公司治理機制，逐漸成為主管機關與社會大眾重視關注的焦點。如何做好公司治理，則有賴於內部稽核功能是否能有效發揮。但因工作角色關係，內部稽核人員在組織內承受較高的工作壓力，及較低的工作滿意。 過去的研究發現，工作壓力對於工作滿意的提昇，具有負向影響。知覺組織支持對於提昇工作滿意，則為正向影響。 本研究進一步探討內部稽核人員的工作壓力對工作滿意之影響，並驗證知覺組織支持對於工作壓力和工作滿意之關係是否具有干擾作用。 本研究採用問卷調查法，回收有效問卷162份，得出研究實證結果如下： 一、工作壓力對於工作滿意具有顯著負向影響。 二、知覺組織支持對於工作滿意具有顯著正向影響。 三、知覺組織支持雖未對工作壓力與工作滿意間之關係產生干擾效果，但知覺組織支持會對工作壓力的其中一個構面-個人責任與工作滿意間產生干擾效果。 期望透過本研究之實證結果，能夠提供相關企業界作為管理實務上之參考依據，以及學術界作進一步研究之基礎。
並列摘要
In recent years, frauds are occurred in domestic and foreign companies. Therefore to establish a good mechanism for corporate governance has become the focus of the competent authorities and the public. How to conduct well in corporate governance is depending on whether the internal audit function can be effectively executed. But the internal auditors bear higher stress and lower job satisfaction within the organization due to their work roles. Previous researches have found that Job Stress has negative influences on Job Satisfaction. Nevertheless Perceived Organizational Support has positive influences on Job Satisfaction. This study is to investigate the effects of Job Stress on Job Satisfaction for Internal Auditor, and to verify if Perceived Organizational Support exert a mediating effect between Job Stress and Job Satisfaction. This study analyzes 162 valid questionnaires and the findings are as follows: (1) Job Stress is negatively related to Job Satisfaction. (2) Perceived Organizational Support is positively related to n Job Satisfaction. (3) Although Perceived Organizational Support does not exert a mediating effect between Job Stress and Job Satisfaction, however it does exert a significant mediating effect between Job Satisfaction and an aspect of Job Stress, Personal Responsibility. We expect the findings of this study can provide a reference on the management practices for enterprises and turn into the bases for further academic studies.