The Impact of End-to-End Automation on the Efficiency of Accounting Processes in Medium-Sized Enterprises

The acceleration of digital transformation has fundamentally reshaped accounting practices, particularly through the adoption of end-to-end automation systems designed to enhance operational efficiency and data reliability. Despite widespread technological diffusion, empirical evidence on the measurable impact of full-process automation within medium-sized enterprises remains limited, especially in emerging urban economies. This study aims to examine the effect of end-to-end automation on the efficiency of accounting processes in medium-sized enterprises operating in Jakarta, focusing on the relationship between automation integration and process performance outcomes. A quantitative explanatory approach was employed using purposive sampling of 80 accounting and finance managers from medium-sized enterprises that have implemented automated accounting systems for at least one year. Data were collected through structured questionnaires and analyzed using multiple linear regression to assess the influence of automation intensity on processing time reduction, cost efficiency, reporting accuracy, and error minimization. The findings indicate that end-to-end automation has a positive and statistically significant effect on accounting process efficiency, particularly in reducing processing time and operational errors while improving reporting timeliness and data integration. The study contributes to accounting information systems literature by providing empirical validation of automation-driven efficiency gains in the context of medium-sized enterprises and offers practical implications for strategic digital investment decisions in emerging market environments.