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Peranan Audit Operasional Dalam Efektivitas Pengendalian Intern Penjualan Pada PDAM Tirta Raharja Cimahi

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The purpose of this research is to know how operational audit is implemented in selling water, assessing internal control effectiveness on sale and to know how far the role oi operational audit in efrectiveness sale intemal contol at Bandung Kabupaten PDAM TIRTA RAI{ARJA, In this research tlre method used is descnptive method, where data collected bas€ on facts, analize and concluded. Data collected technique is through mterview' distribution of questionnaire, and documentation shrdy Data processed tkough qu.Jio*"ir. were analize with simple statistic of rank. spearman in conelation coefficient analysis, hypotesis test and coefficient of determination analysis' Based on the result of research, it is known that the impelementation of operational .uOlt *"artt"a by PDAM TIRTA RAIIARIA Kabupaten bandung is done as much .' z+q d"y' a year by hternal audit, and it is done well because a clear audit proglam, and auditor independent. Based on the result of researclq sales intemal control is done effectively' wth the p*r.o." of an organizational structure, proper delegation, and record keeping procedure, no business malpractices, and responsible employee Based on statistical analysis, using rank spealman r,=0,4764, this indicated that the relation between operational audit and effectiveness sales intemal contol is moderate and positivi. From hypotesis test done, it resulted that tcalc,lated value :l-,t;tj , !",ititt 'rt,*:1,771, thire by Ho is rejected' this means that there is ,ignifi."ot ,ot. of op"."tio*l audit in ifrectireness internal control of sales. With ,o'.m"i"nt of determination (kd), rt is shows 22,6g7o is due to change in operational audit and rest ?7,31% is caused by other factor'