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PERANAN AUDIT OPRASIONAL TERHADAP PENGENDALIAN INTERN PENGELUARAN KAS PADA PT. CG POWER SYSTEM INDONESIA

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The purposes are to know the implementation operational audit, to know the intemal control of spending cash, and to know the role of operational audit to intemal control of spending cash at PT. CG Power System Indonesia. Thc mcthod is dcscriptivc mcthod u'hich is tc collcct data in accordancc with the achral situation as well as provide an overview and analysis of existing problems. The research used instruments such as questionnaires. interview. observation. The research used Like( scale. Based on the result, the operational audit at this company is good. The au.Jitor is indcpcndent and ci;mpetent. The auditor doing t-he operational audit based on the standard. The intemal control of spending cash at PT. CG Power System Indonesia is good. The organization structure is systematic, the spending cash procedure is clear, transaction records and financial statements are reported on the leadership a.n,I operational actitities Clat are monitored. The hypothesis analysis used correlate coefficient rank spearman. The result ofcorrelate coefficient is 0.74 means the role of operational audit to intemal control of spending money is strong and positive. The result of t test is t count (3.21) > t table (2.31) means Ho rcjected and Ha accepted. The result of cocfficicnt dctcrminatica shou,s that thc rolc cf opcraticnal audit to intcmal control of spending cash is 54.76% and the remaining 45.24%o influenced by other factors beyond this research.