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PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN PERSEDIAAN BAHAN BAKU PADA PT. CAHAYA SURYA INDAH BUSANA

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ABSTRACT THE ROLE OF OPERATIONAL AUDITS IN THE MANAGEMENT OF RAW MATERIAL INVENTORIES IN PT CAHAYA SURYA INDAH BUSANA Arranged By: Angie Cacacui Siringo-ringo NIM: 1732153 This study aims to determine the role of operational audits as seen from the independence of auditors, analysis activities, reporting stages in improving the effectiveness of raw material inventory management at PT Cahaya Surya Indah Busana. The method used in this research is descriptive method, where data is obtained by distributing questionnaires to auditors and employees who work at PT Cahaya Surya Indah Busana, processed using SPSS 25 and given conclusions and suggestions. The population in this study were 101 employees and auditors who worked at PT Cahaya Surya Indah Busana. The sample in this study amounted to 34 employees and auditors. The results of this study indicate that Ha is accepted and Ho is rejected with a significant value level of 0.000<0.05, which means that the Operational Audit has a role in increasing the effectiveness of raw material inventory management. Keywords: operational audit, increase effectiveness of raw material inventory management