The Es Accounting and Finance
Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)

The Impact of Artificial Intelligence and Robotic Process Automation on Accounting Performance and Employee Satisfaction in Financial Services in Indonesia

Judijanto, Loso (Unknown)
Zaman, Delfian (Unknown)
Louisther, Hansen (Unknown)
Ghurabillah, Ghurabillah (Unknown)
Hasibuan, Renika (Unknown)



Article Info

Publish Date
30 Mar 2025

Abstract

This study examines the impact of Artificial Intelligence (AI) and Robotic Process Automation (RPA) on accounting performance and employee satisfaction in the financial services sector in Indonesia. Using a quantitative approach, data were collected from 150 respondents and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that AI significantly enhances accounting performance through faster reconciliation, consistent data processing, and cost reduction. Similarly, RPA contributes positively to accounting performance by automating repetitive tasks and improving process scalability. AI and RPA also positively affect employee satisfaction, with RPA having a stronger influence. This is attributed to the reduction in job-related stress and improved work-life balance facilitated by automation. The study highlights the complementary roles of AI and RPA in enhancing organizational outcomes and employee well-being. Practical implications suggest the need for employee training, transparent communication, and balanced technology strategies to maximize the benefits of automation in the financial services industry.

Copyrights © 2025






Journal Info

Abbrev

esaf

Publisher

Subject

Economics, Econometrics & Finance

Description

ESAF - The Es Accounting and Finance is a peer-reviewed journal and open access three times a year (March, July and November) published by Eastasouth Institute. ESAF aims to publish articles in the field of Financial Accounting, Managerial Accounting, Public Sector Accounting, Auditing and Forensic ...