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PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN PADA PT. BANDUNG INTI GRAHA PROYEK BTC FASHION MALL

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As for the purpose of this research was cond.ucted to find out the k,o''ving operational audi! the effectiveness of sales as well as knowing horv big u *t. tt . uJii operational support the effectiveness of sales at lr. Bindung rnl c.un"', r-i."i BTC Fashion Mall, r'r'hich is located on the street or. Dj uridjunan No. r +:- r +s, Bandurg. In this research method used by the writer is descriptive method in which the data ccl.lected u.ere obtained by inten iews r.,as analyzed qualitatively, tt,e aaa we.e analyzed qualitatively documentation, and questionnaires were anarrzed statisticalry. Based on the survey results revealed that pT. Bandung Inti Graha,s project BTC Fashion Mall has conducted operational audits pretty *l-I. It "r, be seen from the results of the interview for *rhich the operationar audit stages, namery: pranning, collection. evaluation. reporting and follow-up has been done quite well. Sales effectiveness at PT. Bandung Inti Graha's project BTC Fashion MaI in the period January tc December 2012 rvas g1.1g% rvhich meefls it,s quite effective, in rvhich tolerance level of 20yo. Based on the $aristic analysis using correration coefficient formula Rank Spearman, the result of correlation coefficient or rs : 0.6g which indicate that there are significant role in supporting operational audit on tre effectiveness of sales that is stong and positive. And the test'oeing conducted shows that t.ount"d > t..61" , which is 3,343 > 1,771 , so it can be concluded that Ho rejected which means there is a signilicant and positive relation. As fbr the magnitude of the operational audit's role in supporting tre effectircness of sales is amounting to the remaining 46-24%o and 53.760/o are influenced by other factors.