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PERANAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PEMBELIAN BAHAN BAKU PADA PT. PINDAD (Persero), Bandung

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ABSTRACT THE ROLE OF OPERATIONAL AUDIT ON THE EFFECTIVENESS OF RAW MATERIAL PURCHASES INTERNAL CONTROL AT PT. PINDAD (Persero) Jhon Hengkly Simbolon The purpose of this research to know how the implementation of operational audit at PT. PINDAD @ersero), how the effectiveness of raw material purchases intemal contol at PT. PINDAD (Persero), and to know how the role of operational audit on thc effectiveness ofraw material purchases interaal control. This rsearch was conducted using descriptive method that describe and discuss the item being investigated based on facts. Data was collected by interview and observatioo, questionnaires and documentation study, which the researcher obtained some data from management. Questionnaires data obtained througb statistically analyzed using pearson prduct moment in analysis correlation, hypothesis tes! and coefficient of determinafion analysis. Based on the result ol research, it has been known the implementation of operatioml audit at PT. PINDAD (Perserc) performed by the lntemal Auditor. Operational audit conducted in accordanc.e with established procedure. It could be performed by independence, colrrpetence, audit progmm, conducting audits, and audit report. Intemal control of raw material purchases were done effectively, with the presence of an organizational structure, proper delegation, and record keeping procedures, no business malpractices. and responsible emplovee in conducting material purchasing procedures. Based on statistical analysis using Pearson product moment correlation, rnagnitude of correlation coefficient r: 0.7596 which shows the relationship between the role of operational audit to the effectiveness intemal co,rtrol of raw material purchases is strong and positive. Based on the hypothesis test results are known t-,r,P tor. is 4.2110> 2.1604 thus Ho was rcjected. 'lJre coefficient of determinasi of 57.7U/o demonstrated against the effectiveness internal control of raw material u'hile the rest 42.30y. indicated bv other factors.