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PERANAN AUDIT OPERASIONAL TERHADAP KINERJA KARYAWAN PADA PT ASIA PACIFIC FIBERS, TbK KARAWANG

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ABSTRACT The Role of Operational Audit on Employee Performance at PT Asia Pacific Fibers, Tbk Karawang By: Paula Raisa Sabatine Hutabarat The objectives of this research is to determine how the implementation of operational audit, employee performance and the role of operational audit on employee performance at PT Asia Pacific Fibers, Tbk Karawang. This research use descriptive method. Data type that used are primary data and secondary dat4 dzta collecting technique that used are by interviews, questionnaire, and documentation, and literature study. The writer processed the data by using quantitative methods. Operational Audit was done by independent and competence auditor with phases of audit such as planning, implernentation, and reporting and follow-up phase. The three of phases was done according operational audit practice standard. Based on the results ofthe questionnaire, it is known that employee performance reaches average 4.561. This indicates tlrat the operational audit on PT Asia Pacific Fibers, Tbk Karawang and performance of employees in this company, especially in the Human Resources Departemenl has done very well. Based on statistical calculations using SPSS 17, it was concluded that there was a role of the operational audit on employee performance with the results of r" : 0.453. The significant test of two variables, whete t"oun > 4a6b (2,397 > 1.721), which means there is the role of operational audits on employee performance and Ho is rejected. Then the coefficient of determination or Kd:0.205 which means the role of operational audit contribute by 20.5o/o on employee performance and the remaining 79, 5o/o was caused by another factors outside of this research.