@utri007
Are you sure the 060 you are comparing it against is set up correctly? A 68060 delivers about 1.7x the integer performance of the 040 at the same clockspeed (according to freescale) for most object code. What's more, the slowest 060 used in any amiga as far as I know is 50MHz.
The only time you should see an 060 running at a comparable speed to previous 68K processors is when there is a problem, eg: caches not enabled properly, superscalar mode switched off, frequent slow emulation traps for unimplemented instructions, Execbase/VBR/other resources located in Chip RAM, etc.
Otherwise, the 68060 should outperform the 040 quite conspicuously.