Journal of Business Integration Competitive
Vol. 3 No. 1 (2026): Journal of Business Integration Competitive

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 (Universitas Islam Sumatera Utara)
Mila Naeruz (Universitas Islam Sumatera Utara)
Ismail Nasution (Universitas Islam Sumatera Utara)
Melinda Siregar (Universitas Prima Indonesia)



Article Info

Publish Date
04 Oct 2026

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

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Journal Info

Abbrev

jobic

Publisher

Subject

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

Description

Journal of Business Integration Competitive (JoBIC) is a peer-reviewed academic publication that delves into the vital relationship between business integration and competitive strategies. Its mission is to provide a platform for scholars, researchers, and industry practitioners to explore and ...