Pengaruh Audit Internal Terhadap Operasi Penjualan (Studi Kasus pada PT. Selamat Lestari Mandiri)

The data used in this study is primary data in the form of a questionnaire which was distributed to the PT. Selamat Lestari Mandiri Sukabumi. The analytical method used is simple line arregression, the classical assumption, as well as to test the hypothesis used F-test and t-test. The results of analysis of this study is the internal audit significant effect on sales operations at PT. Selamat Lestari Mandiri Sukabumi. Based on the results of statistical tests, it can be seen that there is an internal audit has a strong connection with the sale of this operation, can be seen from the value obtained is equal to +0.926 which shows the direction of the relationship between the two variables. Besides the correlation value of R shows the number 0.926, which means a high correlation with the R-square or the coefficient of determination of 0.858. Based on the t-test is known that t is greater than t-table, 17,000 > 2.010, this means that there is a significant effect on the operation of the internal audit sales