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PERANAN AUTIDIT OPERASIONAL DALAM EFEKTIVITAS PENJUALAN PADA INDONESIA PUBLISHING HOUSE BANDUNG

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THE ROLE OF OPERATIONAL AUDIT IN INCREASE SALES EFFECTIVENESS AT INDONESIA PUBLISHING HOUSE BANDUNG ABSTRACT By: Sinabutar Dahlen Based on the result of the study conducted the Increase of sale Effectiveness at Indonesia Publishing House is properly implemented. It can be base on the result of the questionnaire by 86.81%. This research aims to find out the role of Operational Audit at Indonesia publishing House Bandung, the Increase of Sales Effectiveness at Indonesia publishing house Bandung as well as to figure out the role of operational audit in increase sale effectiveness at this state-owned company. Based on the result of the study conducted, it can be concluded that the role of operational Audit at Lrdonesia Publishing House is conduct properly. It oan be base on the result ofthe questionnaire by 85.77yo. In collecting and processing the dat4 the writer uses descriptive method, a method involving collection of data in order to test hyphothesis or to ansrver questions concerning the current status of the subject of the study. A set of questionnaire consist of 12 questions of operational Audit and 9 questions of Increase Sale Effectiveness is distributed to 15 respondents. The results of the questionnaires are proces-sed using the Rank Speannan to figure out the correlation between the two variables. Based on the calculation of statistical analysis of Rank Spearman, the writer obtained the correlation coefficients, rs: 0,54 which indicates thit operational Audit plays a vital role in Increase Sale Effectiveness be categoried is medium and significants The significant test showed that t"our.ta is 2.313 and tuut is 1,7709. Srnce the t calculated is higher than the t tabel, the pre-hypothesis, Ha is accepted. The resurt of coefficient determination of 29,16%" showed that the increase of Sale Effectiveness is influenced by the operational Audit while the rest io,84yo is influenced bv other factors outside of Operational Audit.