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

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.