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PERANAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN PADA PT EURO P2P DIRECT INDO JAKARTA UTARA

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The purpose of this 51g61y is to determine how the execution of operational audit on the sale ofForbes, to assess the effectiveness of internal contol over sales and the extent of operational audit role in the effectiveness of intemal contol of sales at PT Euro P2P Forbes Direct Indo North Jakarta. In this study the method used is descriptive method, where data are collected based on the real situatio4 analyzed and finally a conclusion Data gathering t€chnique condr.rcted by interview, questionnaire, and snrdy documentation Interviews and documentation of dab will be analyzed through qualitative and questionnnire data were analyzed using simFle statistical Spearman rank correlation coefhcient in anlalisis hypothesis testing and analysis, determination coeffi cient Based on this researclg it is known that the operational audit ofPT Indo Euro P2P Direct North Jakarta has been carried out in accordance with the procedures determined that good planning, collecting dat4 evaluating all the evidence, make staE[Ents and gle to the Country Head Manager, ard perform follow-r.p. And the audit has been condrrted with adequate and effirtive, where the alditors concurrently by the Credit Departnent. Based on this research the implementation of the sales effectiveness of inbrnal control conducted by the organizational stucture and division of functions well in every departmen! where there is a bealthy practice that data entry is true and accurate and also therc is a waming to customers and all staff rclated to the violation Based on the calculation of statistical analysis using Spearnun rank formula was found rs :0.8129 which shows that there is a correlation with the effectiveness of the role of internal audit of internal contol is a strong sales and positive. Ad from the results of hypothesis test is obained t-calculate value = 5,031> t_hble value = I.771, then Ho is rejected, 6sening there is a sfficaU role in the effectiveress of lfoe operational atdit of internal confiol of sal€N. Ad chengps in operational audit within the coefficient of determination shown by 66.08% aod the remaining 33.92% influenced by other &cton.