ESOP滿意度對組織承諾與離職傾向之影響─探討員工股價預期之干擾效果

The Impacts of ESOP Satisfaction on Organizational Commitment and Turnover Intention─the Moderating Effect of Employee's Expectation of Stock Price

吳晉元(Jin-Yuan Wu)

指導教授 ： 葉焜煌

大同大學/經營設計學院/事業經營學系所/碩士(2007年)

摘要

員工猶如公司的資產，一個企業與員工有著密不可分的關係，企業要如何吸引並留住員工，共存共榮以提昇企業的價值，是業界的一大課題。在眾多激勵員工的方式中，員工持股計畫(Employee Stock Ownership Plan, ESOP)已逐漸被企業界所採行，但國內現今尚少見對員工持股計畫作探討；故本研究目的在探討員工對員工持股計畫的滿意度對組織承諾以及離職傾向的影響，並進一步探討員工對公司未來股價預期是否對模型有干擾效果。
本研究以問卷調查法，針對採行員工持股計畫的公司作為研究對象以進行實証研究，並以回歸分析等統計方法進行資料分析。研究結果為(1)員工持股計畫滿意度對組織承諾具有顯著正向影響；(2)員工持股計畫滿意度對離職傾向有顯著反向影響；(3)員工對公司股價預期對持股計畫滿意度與組織承諾之關係無干擾效果；(4)員工對公司股價預期對持股計畫滿意度與離職傾向之關係無干擾效果。
針對研究結果給予企業以下幾點執行員工持股計畫的建議：1. 著重於員工對持股計劃補助及認股方式的認知；2. 重視員工對實施員工持股計畫相關措施上的接受情形；3. 增加員工對企業未來發展的認同感

關鍵字

組織承諾 ； ESOP滿意度 ； 離職傾向

並列摘要

How to attract and retain the employees is an important issue for the companies. Among many present systems of welfare, the ESOP has been introduced gradually by many companies in Taiwan, but the issues about the ESOP were much less research by academics. Therefore, this study tries to examine the impacts of ESOP satisfaction on organizational commitment and turnover intention. Besides, this study also examines whether the expectation of stock price has a moderating effect or not on the relationship between ESOP satisfaction and organizational commitment, and turnover intention.
The subjects and this study are firms which implement the ESOP. The empirical data are collected by using questionnaire survey and are analyzed by regression method.
The results indicate that:
1.ESOP satisfaction will have a positive impact on the employee's organizational commitment.
2.ESOP satisfaction will have a negative impact on the employee's turnover intention.
3.The impact of Employee' Expectation of stock price on the relationship between ESOP satisfaction and organizational commitment has no moderating effects.
4.The impact of Employee' Expectation of stock price on the relationship between ESOP satisfaction and turnover intention has no moderating effects.
After literature review and empirical analysis this study examined the results, and brings up the following suggestions: 1. Focused on the employee's identification of the ESOP subsidies and the stock-owned forms. 2. Pay much attention to the employee's acceptance of ESOP implementation in related measures. 3. Increasing the employee identification with the enterprise's development in the future.

並列關鍵字

turnover intention ； organizational commitment ； ESOP satisfaction

參考文獻

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