The Relationship between Profit Sharing and Employee Self-Enhancement 蔡旻秀、謝安田

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The Relationship between Profit Sharing and Employee Self-Enhancement 蔡旻秀、謝安田

E-mail: 375341@mail.dyu.edu.tw

ABSTRACT

The relationship between profit sharing, employee attitudes and employee self-enhancement remain unclear. Thus, the purpose of this study was to understand employees perception of profit sharing, to clarify the issues, and to examine the mediation effects of job involvement and organizational identification on the relationship between profit sharing and employee self-enhancement. Data were obtained from employees, 530 samples randomly selected, and 455 valid surveys were returned. The response rate was 85.8%. Sex, age, educational attainment and organizational tenure were taken as controlled variables based on past literature and the

hierarchical regression was used in testing the research hypotheses. The empirical results are as follows: 1. There is evidence of a significant positive relationship between profit sharing and employee self-enhancement. 2. Profit sharing has a positive effect on job involvement, and positive effect on organizational identification. 3. A positive effect between job involvement and employee self-enhancement, and organizational identification is significant positive associated with employee self-enhancement. 4. Job involvement and Organizational identification mediated the relationship between profit sharing and employee self-enhancement. 5.

Different type of profit sharing played a moderator influencing the relationship of profit sharing and employee self-enhancement.

According to the results of this study, theoretical and managerial implications and the future research directions are also discussed.

Keywords : profit sharing、employee self-enhancement、job involvement、organizational identification Table of Contents

中文摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．． iii 英文摘要．．．．．．．．．．．．．．

．．．．．．．．．．．．．．． iv 誌謝辭．．．．．．．．．．．．．．．．．．．．．．．．．．．．．． vi 內容目錄．．．．．．．．．．．．．．．．．．．．．．．．．．．．． vii 表目錄．．．．．．．．．．．．．．．．．

．．．．．．．．．．．．． ix 圖目錄．．．．．．．．．．．．．．．．．．．．．．．．．．．．．． xi 第一章緒論．．．．．．．．．．．．．．．．．．．．．．．．．．．． 1 第一節研究背景與問題．．．．．．．．．．．．．

．．．．．．．．．． 1 第二節研究目的．．．．．．．．．．．．．．．．．．．．．．．．．． 7 第三節研究架構

．．．．．．．．．．．．．．．．．．．．．．．．．． 7 第四節研究重要性．．．．．．．．．．．．．．．．．．

．．．．．．． 8 第五節研究限制．．．．．．．．．．．．．．．．．．．．．．．．．． 9 第二章文獻探討．．．

．．．．．．．．．．．．．．．．．．．．．．． 10 第一節員工分紅之相關研究．．．．．．．．．．．．．．．．

．．．．． 10 第二節員工自我發展之相關研究．．．．．．．．．．．．．．．．．．． 14 第三節工作投入之相關研究．．．．．．．．．．．．．．．．．．．．． 20 第四節組織認同之相關研究．．．．．．．．．．．．．．．．．

．．．． 23 第三章研究假設．．．．．．．．．．．．．．．．．．．．．．．．．． 25 第一節員工分紅與員工自我發展之關係．．．．．．．．．．．．．．．． 25 第二節員工分紅與工作投入、組織認同之關係．．．．．．．．．．

．．． 26 第三節工作投入、組織認同與員工自我發展之關係．．．．．．．．．．． 27 第四節工作投入、組織認同對員工分紅與員工自我發展之中介效果．．．． 28 第五節分紅形式對員工分紅與員工自我發展之干擾效果．．．．．．．

．． 29 第四章研究設計．．．．．．．．．．．．．．．．．．．．．．．．．． 30 第一節變數定義及問卷設計．．

．．．．．．．．．．．．．．．．．．． 30 第二節樣本與資料蒐集．．．．．．．．．．．．．．．．．．．．．．

． 34 第三節資料分析方法與分析架構．．．．．．．．．．．．．．．．．．． 35 第五章實證結果．．．．．．．．

．．．．．．．．．．．．．．．．．． 37 第一節樣本基本特性．．．．．．．．．．．．．．．．．．．．．．．．

37 第二節因素分析．．．．．．．．．．．．．．．．．．．．．．．．．． 41 第三節信度與效度分析．．．．．．．

．．．．．．．．．．．．．．．． 46 第四節相關分析．．．．．．．．．．．．．．．．．．．．．．．．．． 51 第五節員工分紅與員工自我發展之關係．．．．．．．．．．．．．．．． 54 第六節員工分紅與工作投入之關係．．．．

．．．．．．．．．．．．．． 56 第七節員工分紅與組織認同之關係．．．．．．．．．．．．．．．．．． 58 第八節工作投入與員工自我發展之關係．．．．．．．．．．．．．．．． 61 第九節組織認同與員工自我發展之關係．．．．

．．．．．．．．．．．． 63 第十節員工分紅與工作投入、員工自我發展之關係．．．．．．．．．．． 65 第十一節員工分紅與組織認同、員工自我發展之關係．．．．．．．．．． 70 第十二節分紅形式對員工分紅與員工自我發展之干擾效果．．．．．．．． 75 第六章結論與建議．．．．．．．．．．．．．．．．．．．．．．．．． 77 第一節實證結果摘要．．．．．．．．．．．．．．．．．．．．．．．． 77 第二節研究結論．．．．．．．．．．．．．．．．

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．．．．．．．．．． 78 第三節管理實務意涵．．．．．．．．．．．．．．．．．．．．．．．． 81 第四節對後續研究建議．．．．．．．．．．．．．．．．．．．．．．． 82 參考文獻．．．．．．．．．．．．．．．．．．．．

．．．．．．．．． 84 附錄研究問卷．．．．．．．．．．．．．．．．．．．．．．．．．．． 107 表目錄表 5- 1 樣本性別分佈．．．．．．．．．．．．．．．．．．．．．．． 37 表 5- 2 樣本年齡分佈．．．．．．．．．．．．．．

．．．．．．．．． 38 表 5- 3 樣本教育程度分佈．．．．．．．．．．．．．．．．．．．．． 38 表 5- 4 樣本月收入分佈．．．．．．．．．．．．．．．．．．．．．． 39 表 5- 5 樣本任職於目前公司之工作年資分佈．．．．．．．．

．．．．． 40 表 5- 6 樣本任職公司之員工分紅形式分佈．．．．．．．．．．．．．． 40 表 5- 7 員工分紅因素分析表

．．．．．．．．．．．．．．．．．．．． 42 表 5- 8 員工自我發展因素分析表．．．．．．．．．．．．．．．．．

． 44 表 5- 9 工作投入因素分析表．．．．．．．．．．．．．．．．．．．． 45 表 5-10 組織認同因素分析表．．．．

．．．．．．．．．．．．．．．． 46 表 5-11 員工分紅量表之效度與信度分析．．．．．．．．．．．．．．． 47 表 5-12 員工自我發展量表之效度與信度分析．．．．．．．．．．．．． 49 表 5-13 工作投入量表之效度與信度分析．．

．．．．．．．．．．．．． 50 表 5-14 組織認同量表之效度與信度分析．．．．．．．．．．．．．．． 51 表 5-15 變數之相關分析表．．．．．．．．．．．．．．．．．．．．． 53 表 5-16 員工分紅與員工自我發展之迴歸分析．．．

．．．．．．．．．． 55 表 5-17 員工分紅與員工自我發展迴歸模型之共線性診斷．．．．．．．． 56 表 5-18 員工分紅與工作投入之迴歸分析．．．．．．．．．．．．．．． 57 表 5-19 員工分紅與工作投入迴歸模型之共線性診斷．．．

．．．．．．． 58 表 5-20 員工分紅與組織認同之迴歸分析．．．．．．．．．．．．．．． 59 表 5-21 員工分紅與組織認同迴歸模型之共線性診斷．．．．．．．．．． 60 表 5-22 工作投入與員工自我發展之迴歸分析．．．．．．．．．

．．．． 61 表 5-23 工作投入與員工自我發展迴歸模型之共線性診斷．．．．．．．． 62 表 5-24 組織認同與員工自我發展之迴歸分析．．．．．．．．．．．．． 63 表 5-25 組織認同與員工自我發展迴歸模型之共線性診斷．．．．．．．

． 64 表 5-26 員工分紅與工作投入、員工自我發展之迴歸分析．．．．．．．． 66 表 5-27 員工分紅與工作投入、員工自我發展迴歸模型之共線性診斷．．． 67 表 5-28 員工分紅與組織認同、員工自我發展之迴歸分析．．．．．．．． 71 表 5-29 員工分紅與組織認同、員工自我發展迴歸模型之共線性診．．．． 72 表 5-30 員工分紅與分紅形式、員工自我發展之迴歸分析．．．．．．．． 76 表 6- 1 研究假設檢定結果彙總表．．．．．．．．．．．．．．．．．． 77 圖目錄圖 1- 1 研究架構．．．．．．．．．．．．．．．．．．．．．．．．． 8 圖 5- 1 參與決策權、工作投入與員工自我發展之迴歸路徑係數分析圖．． 68 圖 5- 2 財務激勵效果、工作投入與員工自我發展之迴歸路徑係數分析圖．．69 圖 5- 3 所有權共有、工作投入與員工自我發展之迴歸路徑係數分析圖．． 70 圖 5- 4 參與決策權、組織認同與員工自我發展之迴歸路徑係數分析圖．． 73 圖 5- 5 財務激勵效果、組織認同與員工自我發展之迴歸路徑係數分析圖．．74 圖 5- 6 所有權共有、組織認同與員工自我發展之迴歸路徑係數分析圖．． 75

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