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PERANAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PENJUALAN PADA PT. DRESSER RAND SERVICES INDONESIA

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ABSTRACT TEE ROLE OF OPERATIONAL AI]DTT SI]PFORTING SALES EFFECTTVES}TESS AT PT. DRESSER RAND SERVICES INDONESIA By: Erlando Simenj untak a This study aims to determine the operuional audit, examine the effectiveness of sales, knowing role of operational audit in supporting sales effectiveness at pr. DRESSER RAND SERVICES INDONESIA. In this research, writer used descriptive method which data collected by the interview were analyzed qualitatively, the study documertation were araryz*i, quaritatively, and questionnaires were analyzed statistically. Based the reshs of the research know that pr DRESSER RAND SERVICES INDONESIA has performed operationar audit very good. This can be seen from the stages of the operational audit from preliminary phase, phase _ depth audits, preparation ofreparts, and follow - up ptrase has been done very good. PT DRESSER RAND SERVICES INDONESIA sares effectiveness in the period 2009 to 20ll amounted 92%o, whtch mean are effective, where the tolerance rwel of lv/o Based on statistical analysis using spearman rank correlation rs = 0,93 means the role of operational auditing to the sale effectiveness are very stomg and positivery. From the hypothesis test showed that t-h,r,rd = 6,21 and Gri""r = lB43 with a: il,OS, ,o toro,r"r.a > ku-r and then Ho is rcjected, means that there is a significant and posiiive relationship between audit operationar and sales effectivenesi, the coefficient of determinatioq KD : 86%, which means that operaionar audit is influenced in supporting sales efti:ctiveness, and the remaining l4yo influence by other factors beyond this research