https://journalkeberlanjutan.com/index.php/JoGTA <p align="justify">Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by <a href="https://ahu.go.id/sabh/perseroan/qrcode/?kode=NDAxOTA0MjQzMjIyMzgzN18wXzI0IEFwcmlsIDIwMTlfMjQgQXByaWwgMjAxOQ==&amp;sp=dp">PT. Keberlanjutan Strategis Indonesia</a>, p-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220624472387146">2830-6392</a> and e-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220717290626724">2962-2522</a>. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July – September, October – December, January – March, April – June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation and Auditing related to information systems, governement policy, has been a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number <a href="https://search.crossref.org/?q=2962-2522&amp;from_ui=yes&amp;container-title=Journal+of+Governance+Taxation+and+Auditing" target="_blank" rel="noopener">10.38142/jogta</a>, <a href="https://www.webofscience.com/wos/author/record/GSN-3596-2022" target="_blank" rel="noopener">Web of Science, </a><a href="https://orcid.org/0009-0007-0074-5634" target="_blank" rel="noopener">ORCID Connecting Research and Researchers</a> and other indexing, see <a href="https://journalkeberlanjutan.com/index.php/JoGTA/Abstract" target="_blank" rel="noopener">Abstract and Indexing</a>.</p> PT Keberlanjutan Strategis Indonesia en-US Journal of Governance, Taxation and Auditing 2830-6392 <p><a href="http://creativecommons.org/licenses/by-nc/4.0/">Creative Commons Attribution-NonCommercial 4.0 International License.</a></p> https://journalkeberlanjutan.com/index.php/JoGTA/article/view/1238 <p>The primary objective of investment is to enhance wealth, satisfy future requirements and achieve prosperity through a frugal lifestyle. Stocks represent one of the most popular investment instruments. The capital market offers a range of stock indices, including the LQ45. The LQ45 index was selected due to its composition of leading stocks with high liquidity and favorable performance on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of macroeconomic factors, namely Inflation, interest rates, and exchange rates, on stock prices in the LQ45 index. The study employs a quantitative approach, utilizing secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2023. The data used in this study are quantitative data obtained from secondary sources. The data were then analyzed using multiple linear regression methods, t-tests, and descriptive analysis. The findings indicate that Inflation, interest rates, and exchange rates exert a notable influence on stock prices within the LQ45 index.</p> Fatlina ZAINUDDIN Suwanda SUWANDA Fatika SYAKILA Jumriani JUMRIANI Copyright (c) 2025 Fatlina ZAINUDDIN, Suwanda SUWANDA, Fatika SYAKILA, Jumriani JUMRIANI https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 3 2 55 63 10.38142/jogta.v3i2.1238 https://journalkeberlanjutan.com/index.php/JoGTA/article/view/1243 <p>This study aims to analyze the effect of the maturity of the Government Internal Control System (SPIP) and the capabilities of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of the Government Performance Accountability System (SAKIP). SPIP, as an internal control framework, functions to ensure that the management of state resources is carried out efficiently, effectively, and in accordance with applicable regulations. On the other hand, APIP, as a supervisory apparatus, plays an important role in ensuring that the implementation of government policies and programs runs in accordance with the objectives that have been set, as well as detecting and preventing deviations. This research uses secondary data from Regional Governments in Indonesia from 2018-2023, with a final sample size of 2,046 observations. The results show that the maturity of the government internal control system (SPIP) and the capability of the government internal supervisory apparatus (APIP) have a positive and significant impact on the government performance accountability system. This study suggests the need to strengthen SPIP and improve the capabilities of APIP to ensure better accountability in the government system, which will ultimately contribute to the improvement of public service quality.</p> Sri Puspita WULANDARI Muhammad DIN Masruddin MASRUDDIN Rahma MASDAR Copyright (c) 2025 Sri Puspita WULANDARI, Muhammad DIN, Masruddin MASRUDDIN, Rahma MASDAR https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 3 2 64 – 73 64 – 73 10.38142/jogta.v3i2.1243