PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS KINERJA PERUSAHAAN PADA PT JASA MARGA KUALANAMU TOL

Abstract

In general, many companies have stopped operating because of this unable to
maintain the existence of the company. As well as service company in Indonesia
which is engaged in the toll road services Bel Red which has very good
development. Company within carrying out its operational activites certainly has
long-term goals as well short term. Operational audit as part of to the function
important influence controls help managemen to measure and evaluate the
activities carried out and reduce their occurrence waste of resources used. The
formulation of the problem in this study is whether the audit is operational affect
the effectiveness of company performance at PT Jasa Marga Kualanamu Tol. The
perpose of this study is to find out what an audit is operational influence on the
effectiveness of company performance at PT Jasa Marga Kualanamu Tol. Where
is this research is a quantitative research using simple linear regression analisis.
With the results of the study shows that partially operational audits influential in
supporting the effectiveness of company performance at PT Jasa Marga
Kualanamu Tol. The effect of Operational Audit in support effectiveness of the
company’s financial performance at PT Jasa Marga Kualanamu Tol 90% and the
rest is influenced by other factors not examined by 10%.