DAMPAK AUDIT OPERASIONAL FUNGSI PRODUKSI TERHADAP PRODUKTIVITAS PADA PT.MEGAFLEX PRATAMA

Abstract

The purpose of this research is to find out the influence of the production function of operational audit to the
productivity on PT Megaflex Pratama, Sidoarjo. This research is qualitative descriptive research method which
has been carried out to find out the influence of the production function of operational audit to the productivity.
The data collection technique has been carried out by using preliminary survey, field research and literature
assessment. Preliminary surveys in which the researcher conducts the survey on the company which will be
selected as the research object and ask permission to the manager of the company to conduct the research. The
field survey is conducted to collect the data which is required by performing observation, interview, and
documentation. The literature assessment has been conducted in order to obtain secondary data which will be
useful as the theoretical guideline in conducting the field research. The result of the research shows that there is a
validation between the result of operational audit statement which has been prepared by the internal auditor with
the real condition in the company. Therefore, it can be concluded that the impact of production function of
operational audit to the productivity is positive impact. It can be seen from the comparison between the sales
data (unit) and the turnover data (Rp) from 2012 to 2013.
Keywords: Operational Audit, Production Function, and Productivity.