Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

Paradoks Fleksibilitas Kerja dan Work Life Balance terhadap Kinerja Pekerja Remote di Kota Tier 2: Eksplorasi Peran Mediasi Motivasi Kerja

Audy Nurfadhly (Universitas Tanjungpura)
Sulistiowati Sulistiowati (Universitas Tanjungpura)
Ilzar Daud (Universitas Tanjungpura)



Article Info

Publish Date
03 Jul 2026

Abstract

This study aims to analyze the paradoxical relationship between work flexibility, work-life balance, work motivation, and the performance of remote workers in Pontianak, a representative tier-2 city. Drawing on the Self-Determination Theory framework, this study posits work motivation as a mediator that transforms flexibility and work-life balance into actual performance. The method used is quantitative, employing the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The sample consisted of 102 digital creative workers in Pontianak City who had been working remotely for at least six months. The test results revealed that work flexibility has a significant negative effect on work-life balance due to the phenomenon of boundary blurring. Regarding direct effects, work flexibility and work-life balance were found to have no significant effect on performance. However, work flexibility and work-life balance have a significant positive effect on work motivation. Furthermore, work motivation has a significant effect on performance. Mediation analysis confirmed that work motivation acts as a full mediator in the relationship between work flexibility and work-life balance on performance. These findings underscore that without strong intrinsic motivation, providing work flexibility and work-life balance is insufficient to improve the performance of remote workers in the gig economy ecosystem, particularly in developing cities in Indonesia.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...