Rahmalia Ahmad Nasution
Universitas Islam Sumatera Utara

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Enhancing Generation Z Employee Performance through Work–Life Balance, Workload Management, and Compe-tence: Evidence from an Indonesian Tax Consulting and Law Firm Rahmalia Ahmad Nasution; Mila Naeruz; Ismail Nasution; Melinda Siregar
Journal of Business Integration Competitive Vol. 3 No. 1 (2026): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v3i1.112

Abstract

This study examines the relationships between work–life balance, workload, competence, and employee performance among Generation Z employees at Teng & Partners Law Firm and Tax. The increasing digitalisation of tax administration requires young employees to maintain appropriate competencies while effectively managing work demands and work–life boundaries. A quantitative cross-sectional design was employed, with data collected through structured questionnaires from 50 respondents. Multiple linear regression analysis was performed using SPSS. The findings reveal that work–life balance is positively and significantly associated with employee performance (β = 0.322, t = 3.699, p = 0.001), whereas workload exhibits a negative and significant association (β = −0.297, t = −3.435, p = 0.001). Competence is also positively and significantly associated with employee performance (β = 0.603, t = 6.895, p < 0.001). Collectively, the three predictors are significantly associated with employee performance (F = 29.744, p < 0.001). The adjusted R² of 0.638 indicates that the model explains 63.8% of the variation in employee performance. These findings underscore the importance of maintaining work–life balance, managing workload appropriately, and strengthening employee competence to support the performance of Generation Z employees in professional tax consulting services