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PERANAN PELAKSANAAN AUDIT OPERASIONAL DALAM MENINGKATKAN KINERJA PEMASARAN PADA PT. ASIA PACIFIC FIBERS, Tbk

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ABSTRACT The Role of Operational Audit in Improving rhe performance of \Iarketing at PT Asia Pacific Fibers, Tbk Kararvang B), Nonn.:uli The objectives of this research is to deternrine hou the irnplementation of operational audit, performance of marketing and the role of operational audit in impror ing the performance of ,narkerrn,t at PT Asia Paciilc Fir,ers. Tbk Kararrang. This research use descriptive method. Data I) pe thar used are printary data and secondary data. data collecting rechnique that used are by interviervs, questionnaire .documentation. and literature studl .The u.riter processed the data by using qualitative methods. Based on the results ofthe questionnaire. it is knorvn that the operational audit has an average 4.097 and performance of marketing reaches average -i.972. This indicates that the operational audit on PT.\sia Pacific Fibers, Tbk Karawang and performance of marketing in this companl. has done r.r,ell. Based on statistical calculations using SPSS 16, it was concluded that there was a role of operational audir in improving rhe performance of marketing with the results of r = 0.565. The significant test oft\\'o var'iables,u here tcc,rt)ttob1" (2.985 > 1.729), which means there is the role of operationa! audits on marketing performance and Ho is rejected. Then te coefficient of determination or Kp : C.319 which means the role of operational audit contribute by 3l.9%o on marketing perlbrnrance and the remaining 68.1% sas caused by another l'actors outside of this research.