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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal Of Applied Multidisciplinary Studies (JAMS)
Evi Okli Lailani
ITB Swadharma
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy

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THE EFFECT OF EXCHANGE RATES AND INTEREST RATES ON THE DEVELOPMENT OF THE INDONESIAN CAPITAL MARKET Dhenok Darwanti; Evi Okli Lailani; Ahmad Farabi
Journal Of Applied Multidisiplinary Studies Vol 2 No 1 (2025): November 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/asnxwk92

Abstract

This study aims to analyze the effect of the exchange rate and interest rates on the development of the Indonesian capital market, both partially and simultaneously. The study employs a quantitative research approach using secondary time-series data obtained from official financial and economic sources. Data analysis is conducted through descriptive statistical analysis and multiple linear regression techniques to examine the relationship between macroeconomic variables and capital market development. The empirical results indicate that the exchange rate and interest rates simultaneously have a significant effect on the development of the Indonesian capital market. Partially, the rupiah exchange rate against the US dollar has a significant and positive effect, indicating that exchange rate movements play an important role in influencing capital market performance. In contrast, interest rates show a significant and negative effect on capital market development, suggesting that higher interest rates tend to reduce investment activity in the capital market. Furthermore, the Adjusted R² value of 0.7944 demonstrates that 79.44 percent of the variation in the development of the Indonesian capital market can be explained by changes in the exchange rate and interest rates, while the remaining 20.56 percent is influenced by other factors not included in the model. These findings emphasize the importance of maintaining macroeconomic stability, particularly exchange rate management and interest rate policies, to support sustainable growth and strengthen the performance of the Indonesian capital market.
KAJIAN LITERATUR : PERAN BIAYA AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA SEKTOR PERBANKAN Dwi Cahyaning Asih; Tatyana Tatyana; Evi Okli Lailani; I Gusti Ayu Diah Dhyanasaridewi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.952

Abstract

This study aims to evaluate and combine the results of several previous studies on how audit fees and audit tenure impact audit quality, with a particular emphasis on the banking sector in Indonesia. This study used a Systematic Literature Review (SLR) to examine 9 scholarly articles published between 2020 and 2024 on the topic. The results indicate that audit fees are generally beneficial and significant for audit quality, as higher fees allow auditors to allocate resources more effectively throughout the audit process. Meanwhile, the effect of audit tenure on audit quality can vary across studies, depending on their contexts and circumstances. Some studies find that audit tenure can enhance auditor independence through a long-term relationship with the client, while others show a negative impact. Overall, audit fees are considered a more consistent factor in influencing audit quality compared to audit tenure. These findings are expected to assist auditors, companies, and regulators in developing policies that support improved audit quality in the banking sector.Penelitian ini bertujuan untuk mengevaluasi dan menggabungkan hasil dari beberapa penelitian sebelumnya tentang bagaimana biaya audit dan audit tenure berdampak pada kualitas audit, dengan penekanan khusus pada sektor perbankan di Indonesia. Penelitian ini menggunakan Systematic Literature Review (SLR) untuk melihat sembilan artikel ilmiah yang diterbitkan dari tahun 2020 hingga 2024 dan terkait dengan topik yang dibahas. Hasil penelitian menunjukkan bahwa biaya audit secara umum menguntungkan dan signifikan terhadap kualitas audit, karena biaya audit yang lebih tinggi memungkinkan auditor untuk mengalokasikan sumber daya dengan lebih baik selama proses audit. Sementara itu, pengaruh audit tenure terhadap kualitas audit dapat beragam, tergantung pada konteks dan situasi setiap penelitian. Beberapa penelitian menemukan bahwa periode kerja sama audit dapat meningkatkan independensi auditor karena hubungan jangka panjang mereka dengan klien, sedangkan yang lain menunjukkan dampak yang negatif. Secara keseluruhan, biaya audit dianggap sebagai faktor yang lebih konsisten dalam mempengaruhi kualitas audit dibandingkan dengan periode kerja sama audit. Penemuan ini diharapkan dapat membantu auditor, perusahaan, dan regulator dalam membuat kebijakan yang mendukung peningkatan kualitas audit di sektor perbankan.
Co-Authors Ahmad Farabi Dhenok Darwanti Dwi Cahyaning Asih I Gusti Ayu Diah Dhyanasaridewi Tatyana Tatyana