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PERANAN AUDIT OPERASIONAL TERHADAP PELAKSANAAN IMPLEMENTASI STRATEGI PADA PT. PINDAD (PERSERO)

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ABSTRACT THE ROLE OF OPERATIONAL AUDIT TOWARDS THE STRATEGY IMPLEMENTATION AT PT. PINDAD (PERSERO) Written by: Samuel Ivan Soeyandani NIM: 1232041 The author entitled this study as The Role of Operational Audit Towards The Strategy Implementation At PT. Pindad (Persero). The purpose of this study was to determine the significant role of the operational audit to the company strategy implementation. The author used the operational audit variable as independent variables and the strategy implementation variable as the dependent variable. This study used descriptive method through questionnaires to 15 employees in the Internal Audit Division at PT. Pindad (Persero). To process the data obtained from the company, the author used statistical formulas and SPSS software. The results showed that the correlation coefficient of Pearson's Product Moment (R) was equal to 0.676 which means a positive and strong relationship, the significant value of 0.003 with a confidence level (α) of 0.05 which means that H0 was rejected, so there was a positive and significant correlation between the role of operational audit to the strategy implementation with the size of the contribution amounted 45.6%. The results showed that there was a positive and significant role of operational audit towards the strategy implementation. Keywords: Operational Audit, Strategy Implementation