本文目的是研究台灣上市上櫃電子工業的員工流動率、高階主管薪酬、基層員工薪酬及員工每人營業利益對公司績效及公司價值的影響。使用台灣電子工業公司為樣本,從2009-2018年,共計十年。本文使用多元迴歸分析來測試員工流動率、高階主管薪酬、基層員工薪酬及員工每人營業利益對公司價值的影響。 本文發現,員工流動率與公司價值呈負相關,但不顯著;高階主管薪酬與公司價值呈顯著正相關;基層員工薪酬與公司價值呈顯著正相關;員工每人營業利益與公司價值呈顯著正相關。 本文深入探討分析員工特質與公司價值的關係,提供公司有用的資訊及讓公司瞭解如何培育員工進而達成公司價值最大化,達到雙贏效果。
The purpose of this paper is to study the impact of employee turnover rate, executive compensation, basic employee compensation, and operating profit per employee on the firm performance and value in the Taiwan- listed firms of electronics industry. This paper used a sample of Taiwan Electronics Industry firms from 2009 to 2018, a total of ten years. Multivariate regression analysis is used here to test whether the employee turnover rate, executive compensation, basic employee compensation and the operating profit per employee affect the value of the firms. This paper found that employee turnover rate is negatively related to firms value, but not significant; executive compensation has a significantly positive correlation with firms value; basic employee compensation has a significantly positive correlation with firms value, and operating profit per employee has a significantly positive correlation with firms value. This paper explores and analyzes the relationship between employee characteristics and firm value, provides the firms with useful information, and understands how to train employees to maximize the company's value and achieve a win-win effect.