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PERANAN AUDIT OPERASIONAL DALAM PENCAPAIAN TARGET PENJUALAN PADA PT. DIRGANTARA INDONESIA

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ABSTRACT THE ROLE OF OPERASIONAL AUDIT IN ACHIEVEMENT OF SALES TARGETS IN PT. DIRGANTARA INDONESIA Written by: Ester Arselia Siringoringo NIM: 1232171 The study aimed to determine how the implementation the role of operasional audit was carried out, the achievement of sales targets, and to know the role of operasional audit in achievement of sales targets at PT Dirgantara Indonesia. The method used in this research was descriptive method in which the data was obtained under real circumstances, analyzed, then concluded. The analysis used was mean, analysis of correlation coefficient, test hypothesis and analysis of coefficient determination by used pearson product moment. Based on analysis of known operasional audit with mean 4.67 indicated that operasional audit at PT Dirgantara Indonesia have been implied well. Achievement of sales targets with mean 3.95 indicated that Achievement of sales targets at PT Dirgantara Indonesia have been implied well. Based on statistical calculations correlation coefficient r = 0.666, which means there was a strong correlation between operasional audit in achievement of sales targets. Hypothesis tested result thitung > ttabel was 3.787 > 2.101 which means Ha was accepted, there was a significant effect between operasional audit in achievement of sales targets at PT Dirgantara Indonesia. And the coefficient of determination, operasional audit had a role in achievement of sales targets with the result 44.3%, while 55.7% was influence by other factors out of the research. Keywords: Operasional Audit, Achievement of Sales Targets