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PENGARUH PELAKSANAAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PRODUKS PADA PT. OSSIANA SAKTI EKAMAJU

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The purpose of this research is to know the implementation of operational audit in company, to know the level ofeffectiveness ofcontrolling production costs which has been implemented, and to know influence of operational audit for the effectiveness of controlling production costs. The research method used is descriptive, where data are obtained through collecting information, analyzed and concluded. Data collecting techniques done by researcher are primary data were collected through questionnaire distribution and interview and secondary data gathered were company's production costs. knplementation of operational audit at PT. Ossiana Sakti Ekamaju have been done in accordance with applicable procedure which start from preparc audit operational, implementation of preliminary investigation, implementation of further investigatioq report and follow-up. PT. Ossiana Sakti Ekamaju have procedures which used to reach the effectiveness. The procedures are make budget and control the budget through differcnce between budget and reality, analyze caused of deviation and take an action to improve the deviation. Based on Rank Spearman statistic analysis, it is known the correlation coeflicient (r.) - 0,6569, indicating a strong and positive relationship between the variable X (operarional audit imptementation) and variable Y (control on production cost). From significant tesg we know that calculated valte: 4,216 and critical value: 1.771, so calculated value > critical value which result of Ho rejected. There are influences of operational audit implementation for control on cost production effectiveness and determination (KD: 43,56%), means that influence of operational audit implanentation to control on cost production is 43,56% and the hlance 56,44Yo ca u*d by other factors.