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All Journal Jurnal Ilmiah Akuntansi Cakrawala : Management Science Journal
Andini Septiani
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance Education Other

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The Impact Of Money Supply, Interest Rates, And Exchange Rates On Inflation In Indonesia Maharani Intan Syafira; Andini Septiani; Gina Septiana
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/e3yvkg61

Abstract

The purpose of this study is to collect empirical data on the relative and simultaneous effects of money supply, interest rates, and exchange rates on inflation in Indonesia. The websites www.bps.go.id and www.bi.go.id, which provide access to Bank Indonesia, provide the data used in this study. Data on Indonesia's money supply, interest rates, and exchange rates for 2019-2023 were also used, along with data on Indonesia's inflation rate. The data collection methods used were observation and literature study. Multiple Linear Regression Analysis is the data analysis approach used in this study, which utilizes descriptive statistics with the IBM SPPS Statistics 25 tool. The findings of this study indicate that there is no positive significant effect on inflation caused by money supply and a positive significant effect of interest rates and currency exchange rates on Indonesian inflation. These findings can be used as a consideration in monetary policy in Indonesia. The government and Bank Indonesia should consider interest rates and exchange rates when formulating monetary policy to balance inflation and economic growth.
PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Andini Septiani; Inge Lengga Sari Munthe; Fatahurrazak Fatahurrazak
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/75rv2466

Abstract

The purpose of this study is to examine the influence of Growth Opportunity (GO), Operating Cash Flow (OCF), and Capital Intensity (IM) on Accounting Conservatism (KA), with Leverage (LEV) as the moderating variable. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. The number of companies meeting the sample criteria was 93. Data were obtained from audited annual financial reports. After the outlier removal process, the observations used amounted to 110 out of an initial 129 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that GO, OCF, and IM have a significant influence on KA. Leverage is proven to moderate the relationship between GO and OCF on KA, but does not moderate the relationship between IM and KA.
Co-Authors Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Fatahurrazak Gina Septiana Maharani Intan Syafira