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PERANAN AUD T OPERASIONAL DAI-AM MENUNJANG ETEKTTVITAS PENJUALAN PADA INDONESIA PUBLISEING HOUSE

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ABSTRACT THE ROLE OF OPERATIONAL AUDIT TO STJPPORTING SALES EFFECTIVENESS AT II{IX)NESIA PUBLISHINC HOUSE Oleh: Cliff lven Gara Tbe sudy was conducted to determine the operational audit, the effetiveness of sales md to know how big a role in the operational audit on the effectiveness of sales Indonesia Publishing House, Iocared on Higbway No.72, Cimindi, Banduog. ln the pocess of this rcsearch method used is descriptive method in which the d-ta 66llsct€d were obtained by intewiews was analyzed qualitatively, the data were analyzed qualitatively docrmentation, and questionnaires were analyzed stdistically. I_rase.J on the survey results revealed that lndoresia pulli5hing l{e':se bas conducted operational audits pretty well- It can be seen from the results of the interview where the operasional phase of the audit, the Feparation and follow-up rEport have done prctty well. Sales effectiveness at lndonesia Publishing House in. the period January to December 2012 was 9l% which means it's quite efrectivg in which tolerance level of l0 o/o. And based on statistical analysis wia Ran* Speotwr correlatioa rs: 0.47, it is known rhx mean that the role of the operarional audit ild sales effectiveness is fiirly good brtr not too strrong in this case. Hyporhesis tests condrrted showed tbat tn.: 1.49t and trld: 1.415 wilh a: 0.10 fis1 tq-g < t d md thus Ho is be ffr.pte{ lten there is a sigrificat rclationship betr+reen the positive and sffcieatly operational adit md sales effectiveness. The coeffcient of determindion, KD : 22.09/o, thrt audit has a role in sryporting the operational effectiveness of sales and the rerraining 77.91%o is inftrnc€d by other factors orside the study.