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PERANAN AUDIT OPERASIONAL DALAM USAHA MENINGKATKAN MUTU PRODUKSI PADA PT. ULTRAJAYA MILK INDUSTRY. Tbk

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ABSTRACT The Role of Operational Audit in Effort to Improve The Quality of Production at PT. Utrajaya Milk Industry & Trading Company, Tbk Ricardo Simbolon Thr research aimed to determine how the operationdl audit done, the efort to improve the quality of production and how the operational audit role in efort to improve the quolity of production at PT. Utrajaya Milk Industry & Trading Company, Tbk. The Writer uses descriptive methods and conduct interviews and documentations to obtain the necessary data based on actual circumstances. The Writer processed the data by using qualitative methods. Based on the rcsults of research, operational audit at PT. Utajaya Milk Industry & Trading Company, Tbk performed with the following stages: a preliminary survey phose, audit planning, audit execution, audit reports,and follow-up of findings. The efforts done by PT. Utralaya Milk Industry & Trading Company, Tbh to improve the quality of production are doing a tight control over row materials to be used, monitor the quality of employees and provide training to new employees, supervising the implementation of standard operational procedures (SOP), set quality standards, as well as strict control over the production process lasts until the storage in warehouse. Factor contributing to the decline in the quqlity of production at PT. Utrajaya Milk Indwtry & Trading Company, Tbk expected to include: mdterial factors, machinery and equipment factors, operational factors, human factors, as well as warehousing factor. Based on statistical calculations, it was found that there is a significant role between the operational audit to efort to imProve the quality of production at PT. Llltrajaya Mtlk Industry & Trading Company, Tbk. indicated by the results r" : 0.5159. The srgttirtcant test of the two variables, where t"our, is 2.6734 > t so61" is 1.7709 that showed Ho is rejected. The coefficient determination obtained by 26.62% which means there r the role of the operational audit of 26.62%, while the remaining determined by other factors outside of this research.