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Research Article Open access CC BY 4.0

Work Engagement and Performance of Auditors in the Province of Apayao in the Implementation of Flexible Work Arrangements

Erwin John Ucol

Asian Research Journal of Arts & Social Sciences · pp. 237–250 · Published 11 Dec 2024

10.9734/arjass/2024/v22i12611

Abstract

This study examines the work engagement and performance of auditors in the Commission on Audit (COA) in Apayao, focusing on flexible work arrangements and the influence of demographic factors such as age, gender, education, and years of service. Using a quantitative approach, it evaluates engagement in three dimensions—vigor, dedication, and absorption—and measures performance for the first and second semesters of 2023. Descriptive, comparative, and correlational research designs are employed, with data gathered through a survey using the Utrecht Work Engagement Scale (UWES) and performance ratings. Findings reveal that auditors exhibit high engagement, particularly in dedication, reflecting a strong sense of pride and purpose in their roles. Performance ratings were consistently "Outstanding" across both semesters, indicating a high level of commitment. Statistical analysis shows that demographic factors significantly influence both engagement and performance, highlighting the need to tailor support strategies to individual backgrounds. However, the study found no significant relationship between engagement levels and performance, suggesting that other factors, such as resources and workload management, may play a larger role in shaping performance outcomes. This study concludes that while flexible work arrangements contribute positively to engagement and performance, engagement alone does not directly impact performance. It recommends that COA consider demographic characteristics in designing engagement programs, enhance support for flexible work arrangements, and address additional factors to optimize auditor effectiveness and well-being.

Work engagement performance auditing profession work-life balance

References (5)

  1. 1 Job demands, job resources, and their relationship with burnout and engagement: a multi‐sample study [DOI]
  2. 2 Leadership and Job Demands-Resources Theory: A Systematic Review [DOI]
  3. 3 Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction [DOI]
  4. 4 The influence of flexible work arrangements on employee engagement: An exploratory study [DOI]
  5. 5 The Effect of Vigor, Dedication and Absorption on the Employee Performance of PT Garuda Indonesia Cargo [DOI]

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