Peranan Audit Operasional dalam Meningkatkan Efektivitas Pengendalian Internal Penjualan (Studi Kasus pada PT Inti (Persero))
Daftar Isi:
- ABSTRACTSales is a very important activity for the survival of a company. Sales activities can also be said as the spearhead for achieving corporate goals, that is obtaining optimal sales results. The reason behind this research is the role of operational audit which is very important in the sales function, namely to assess the implementation of sales activities and detect a weakness in sales activity, but the most important thing is to increase sales effectiveness in order to control intern corporate objectives can be achieved. This research was conducted at PT. <INTI> Industri Telekomunikasi Indonesia (Persero), which is located on Jl. Mochammad Toha No. 77, Bandung. Two variables were tested operational audits (independent variable) and the effectiveness of internal control of sales (dependent variable). The data is then processed by using SPSS 14.0 Spearman Rank Correlation method. From the above data processing is done on the 30 respondents, obtained a positive correlation of 0000 with a significance level of 0.05. It can be concluded that the proposed hypothesis can be accepted, it means: "The Audit significant operational role in improving sales effectiveness of internal controls.