Pengaruh Audit Operasional Terhadap Implementasi Strategi dan Dampaknya pada Laba Operasi

Abstract

The objective of the research was to find out the effect of operational audit on strategy implementation and its impact to operation profit of domestic bank of Tasikmalaya regency. The method used in the research is census method with a descriptive explanatory approach. The data collecting technique use to obtain the primary data was interviews and by means of questionnaires. Path analysis was used to analyze the data. The results showed that: (1) The operational audit influenced the strategy implementation by 71 .4 percent; (2) The operational audit and strategy implementation, partially and simultaneously influenced the operation profit: partially, the operational audit and the strategy implementation operation profit by 57 percent and 27 percent, and simultaneously by 84 percent