Abstract :

Employee performance in the public sector is increasingly influenced by the adoption of flexible work policies and rising job demands. However, empirical evidence explaining how flexible work arrangements and work overload jointly affect performance, particularly through psychological mechanisms, remains limited in highly regulated public institutions. This study examines the effects of flexible work arrangements and work overload on employee performance, with work–life balance serving as a mediating variable among civil servants at the Regional Office of the Directorate General of Taxes, Special Region of Yogyakarta. A quantitative research design was employed using a census survey of 139 civil servants. Data were collected through structured Likert-scale questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that flexible work arrangements have a positive and significant effect on both employee performance and work–life balance. Work–life balance also positively and significantly influences employee performance. In contrast, work overload does not have a significant direct effect on employee performance but demonstrates a positive and significant relationship with work–life balance. Mediation analysis indicates that work–life balance partially mediates the relationship between flexible work arrangements and employee performance and fully mediates the relationship between work overload and employee performance. These findings suggest that within a highly regulated public sector environment, employee performance is shaped less by workload intensity and more by employees’ ability to maintain a balanced integration of work and personal life. This study contributes to the public sector human resource management literature by clarifying the mediating role of work–life balance in linking flexible work policies and workload conditions to performance outcomes.

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Keywords :

Employee Performance, Flexible Work Arrangements, Public Sector, Work life Balance, Work Overload

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