Abstract
In achieving good corporate performance, the business environment demands to establish a division designed to carry out monitoring with the aim of increasing value and improving company operations. Operational control can help monitoring activities because the auditor will see how far the organization's goals have been achieved and whether the company's operating activities have been carried out effectively and efficiently. Operational control will ensure the functions and responsibilities of each ornament in the company to carry out their duties properly in accordance with the provisions, policies and regulations and ensure that audit results in the form of recommendations for improvement have been carried out to improve company performance. This study was conducted to determine the effect of operational control on the performance of logistics companies either simultaneously or partially. This study used instrument testing and analyzed using descriptive analysis, then hypothesis testing was carried out using regression analysis. The data used is primary data through questionnaires with a sample of 50 respondents who are auditees from the operations and marketing division, accounting and finance division, human resources division, and the food and beverage (fb) division who are permanent employees at logistics companies in North Sumatra. Based on the results of data processing, it can be seen that operational control has a significant positive effect on the performance of logistics companies.
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