受到新冠肺炎疫情的影響，多數企業不得不讓員工採遠距的方式上班，以維持公司整體運作。然而，隨著疫情逐漸趨緩，許多企業對於是否繼續讓員工保持遠距工作型態的想法產生了分歧。過往在臺灣的學術文獻著重於研究新冠肺炎疫情發生當下，企業對遠距工作的規劃、影響遠距工作的因素及採取此工作型態會產生的結果。目前，除報章雜誌、問卷調查機構的研究及媒體報導各大企業執行長或員工針對遠距工作型態的發言外，學術文獻著墨企業於疫情降溫後的遠距工作型態研究仍為少數。
綜觀上述現況分析，本研究嘗試透過組織信任及知覺主管支持的理論觀點出發，設定研究對象為臺灣全職工作者，探討遠距工作和員工工作績效之間的關係，及能夠調節工作敬業度及社會賦閒的因素，提供企業於決定員工工作型態政策時的參考依據，並進一步提升工作績效。
本研究以線上問卷方式蒐集共202筆樣本，使用SPSS 統計軟體及Process 3.5 外掛程式，進行研究假說驗證的方式則使用一般線性迴歸。
於實證結果中，本研究發現：
1. 遠距工作自主權會提升工作敬業度，同時也會提升社會賦閒。
2. 工作敬業度會提升工作績效，而社會賦閒會降低工作績效。
3. 組織信任會增強遠距工作自主權與工作敬業度之正向關係；知覺主管支持則無影響。
4. 知覺主管支持會增強遠距工作自主權和社會賦閒的正向關係；組織信任則無影響。
因此，本研究實證發現，遠距工作的自主權對員工績效表現的影響是把雙面刃。員工必須要先有自發性的組織信任，才能有效增強員工的敬業態度，並進而提升工作績效。然而，當員工有感受到主管對自己的支持時，反而會因此而增加社會賦閒的心態，進而降低工作績效。
本研究的發現除了提供臺灣企業實施遠距工作政策的參考建議，及可內部調整以提升工作績效的方向外，也補足從心理學和社會學研究領域中的工作要求 - 資源模型 (Job demands-resources model, JD-R) 及社會交換理論 (Social Exchange Theory, SET) 角度引出組織信任和知覺主管支持的調節論點。

Affected by the COVID-19 epidemic, most companies have had to ask employees to work remotely in order to maintain the company's overall operations. However, as the epidemic gradually subsides, many companies are divided on whether to continue to allow employees to work remotely. Previous academic literature in Taiwan focused on studying companies' plans for remote work, factors affecting remote work, and the consequences of adopting this work type in the current COVID-19 epidemic. At present, apart from studies by newspapers, magazines, questionnaire survey organizations, and media reports on the speeches of CEOs or employees of major companies on remote working styles, there are still only a few studies on remote working styles in companies after the epidemic cools down in academic literature.

Based on the above analysis of the current situation, this study attempts to take full-time workers in Taiwan as the research subjects and to explore the relationship between remote work and employee job performance and the factors that can regulate work engagement and social loafing from the theoretical perspectives of organizational trust and perceived supervisor support, so as to provide enterprises with information on decision-making reference basis for employee work style policies and further improve job performance.

This study collected a total of 202 samples through online questionnaires, used SPSS statistical software and Process 3.5 modeling tool, and used general linear regression to verify the research hypothesis.
Empirical results found:

1. Remote work autonomy will increase work engagement and also increase social loafing.
2. Work engagement will improve job performance, while social loafing will reduce job performance.
3. Organizational trust will enhance the positive relationship between remote work autonomy and work engagement; perceived supervisor support has no effect.
4. Perceived supervisor support will enhance the positive relationship between remote work autonomy and social loafing; organizational trust has no effect.

This study empirically found that the impact of remote working autonomy on job performance is a double-sided sword. Employees must first have spontaneous trust in the organization in order to effectively enhance their professional attitude and thereby improve their job performance. However, when employees feel supported by their supervisors, it will increase their social loafing and reduce their job performance.

The findings of this study not only provide reference suggestions for Taiwanese enterprises to implement remote working policies and the direction of internal adjustments to improve job performance, but also complement the job demands-resource model (Job demands-resources, JD-R) in the field of psychology and sociology research, and Social Exchange Theory (SET) perspectives to elicit the moderating argument of organizational trust and perceived supervisor support.

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