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PERANAN AUDIT OPERASIONAL TERHADAP PENGENDALIAN INTERN PEMBELIAN BAHAN BAKU PADA PT. KARIMUN AROMATICS MEDAN

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ABSTRACT OPERATIONAL AUDM ROLE OF INTERNAL CONTROL IN PURCIIASING RAW MATERIALS ON PT. KARIMT,'N AROMATICS MEDAI\ by: Lily Lestari Marpaung The purpose of this research is to determine how the role ofthe operational audit of the intemal control of raw malerial purchases on PT. Karimun Aromatics. This research used descriptive method that describe or explain the relationship between the variables investigated by the author in a way to collect the data to be analfzed and prcsented to, so in the end it can be concluded. Dala processing techniques used were Pearson product moment correlation. And to know the hypothesis is accepted or rejected the researchers used a t test of the hypothesis. Based on the results of research known operational audit in accordance with company procedures that irspection activities carried out well. Operational audit in PT. KA carded out by an independent auditor. This can be seen in the structue of the organizalion to which the position of the SPI directly responsible to the directors. Intemal control raw material purchases made by PT. IGrimun Aromatics has done well. Can be seen with the separation of functions and the purchase of raw materials carried out in accordance with procedures. The results of statirdgal enalysis conducted by the authors, the results obtained by the correlation coefficient (r) was r : 0.54834, which means operational audit mle is strong enough to internal conrol of raw material purchases. From the results obtained by testing the hypothesis that the t a",r,. :2,8582 ( r-rqc : 1,729, s that Ho is accepted and Ha rejected. Thus, the operational audit has a role towards the intemal control of raw materials purchases. The results of the coefficient of determination with the KD = 30.01% of the inrcmal control of raw material ptnchases are influenced by the role of operational audits and 69.99elo influenced by other factors. Keywords: operational audit, intemal control, raw malerials purchases.