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PERANAN AUDIT OPERASIONAL TERHADAP PELAKSANAAN PENGENDALIAN INTERN PERSEDIAAN PADA PT. ULTRAJAYA MILK INDUSTRY AND TRADING COMPANY, TBK

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ABSTRACT THE ROLE OF OPERATIONAL AUDIT ON THE IMPLEMENTATION OF INTERNAL CONTROL INVENTORY IN PT. ULTRAJAYA MILK INDUSRTY AND TRADING COMPANY, TBK By: Annesia Sonatha Sagala The author conducted research at PT. Ultrajaya Milk Industry and Trading Company, 'fbk, intended to determine how the implementation of the role of operational audit was carried out, the implcmcntation ol internal control inventory u.d to kno* the role of operational audit on the implementation of internal control inventory. The method used in this study \\'as descriptive. thal was, data was collected based on real circumstances or the condition of the company ln collecting data, the author gathered questionnaires and documentation' Based on the results of the questionnaires tl.rat the author has collected, it was known that operational audit with mean 4,59 indicated that intensity operational audit at PT. Ultrajaya Mitk Industry and Trading Company had ai*ays done. Whereas internal control inventory with mean 4,84 indicated that implimentdtion of internal control inventory at PT. Ultrajaya Milk Industry and Trading Company had alwaYs done. Based on statistical calculatlons, correlation coelficient analysis (4) equal to 0.698 which indicated that the relationship of operational audit on the the implementation of internal control inventory was strong. By'.rsing a statistical test (t) obtained tcounr ) trabre is 3,514 > 1,771 so the hypothesis Ho rvas rejected, which means that there was a significant relatior.:ship betu'een operational audit and internal control inventory. Based on the calculation of the coefficient of determination, then operational audit had a role in implementation of internal control inventory with the result of 48,70%. While the remaining 51 30% was influenced by other factors out of the Study.