Skripsi

PENGARUH AUDIT MANAJEMEN TERHADAP EFISIENSI OPERASIONAL (STUDI PADA PT. PERTAMINA HULU ROKAN REGIONAL 1 ZONA 4A)

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This study aims to analyze the influence of management audit, including audit planning, audit implementation, audit reporting, and audit follow-up, on operational efficiency at PT Pertamina Hulu Rokan Regional 1 Zona 4A. Using a quantitative approach with data collected from 78 respondents within the Supply Chain Management division, the results show that audit planning has a significant negative effect on process productivity and resource utilization, while audit implementation has no significant effect on any dimension of operational efficiency. Audit reporting has a significant positive effect on resource utilization and public value achievement. The most important finding is that audit follow-up is the dominant factor with a strong and significant influence on all dimensions of operational efficiency. This study concludes that management audit generates meaningful improvements only when its recommendations are consistently implemented, and the findings provide practical implications for strengthening governance and enhancing operational performance in the oil and gas sector.

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Availability

Detail Information

Series Title

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Call Number

T1909172025

Publisher

Indralaya : Prodi Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik Universitas Sriwijaya., 2025

Collation

xvi, 128 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.458 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Audit Manajemen
Prodi Ilmu Administrasi Publik

Specific Detail Info

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Statement of Responsibility

KA

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