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PERANAN AUDIT OPERASIONAL DALAM USAHA PENGENDALIAN PRODUKSI PADA PT. SAN MIGUEL PURE FOODS INDONESIA

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The author conducted research at PT. San Miguel Pure Foods Indonesia, intended to determine how the implementation of operational audit is carried out, the production control efforts and to know the role of operational audit in production control etfort. The method used in this study'is descliptive, that is, data is collected based on real circumstances or the condition of the company. In collecting data, the autlor used these methods: frequently asked questions, questiormaires and documentation. Based on the results of the questionnaire that the author has done, it is known that operational audit with mean 4,2130 indicates that operational audit at PT. San Miguel Pure Foods Indonesia has been implemented properly. Whereas production control effort with mean 4.3268 indicates that production control effort at PT. San Miguel Pure Foods Indonesia has been going well. Based on statistical calculations. correlation coefficient analysis (rr) equal to 0.572 which indicates that the relationship of operational audit in an effort to control the production is medium. By using a statistical test (t) obtained Lo,nr > t651. is 3.484 > 1.708 so the hypothesis Ho is rejected, which means that there is a significant relationship between operational audit and production control effort. Based on the calculation of the coeffrcient of determination, then operalional audit has a role in production control efforts with the result of 32.70 %. While the remaining 67.30 % is influenced by other factors out of the stud;-.