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Advanced Accounting
The importance of the activity in foreign exchange occur as the result of the development of internationaltrading and increased international money and capital movement. The vast development of internationaleconomic caused economic relationship among countries will be linked to each other and subsequentlyimprove trading activities in their goods, money and capital flows. The variables used in this study are spot,forward and future spot. Based on the result of Regression Estimation applied in hypothesis on foreigncurrencies exchange which done simultaneously are proven able to predict future spot. The investor andinternational economic actor could use spot exchange rate and forward exchange rate as a short termspredictor for the next trimester in 2011
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