THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT ON FRAUD AT THE NATIONAL PROGRAM OF RURAL INDEPENDENT COMMUNITY EMPOWERMENT (PNPM - MPd) IN THE ACEH PROVINCE By : Ismuadi Student Number : 1209200070017 Supervisor: 1. Dr. Hasan Basri, SE, M.Com, Ak 2. Dr. Mulia Saputra. SE. M.Si.Ak, CA ABSTRACT This research was aimed at examining the influence of internal control system and organizational commitment on fraud at National Program of Rural Independent Community Empowerment (PNPM MPd) in Aceh Province. The study employed the census method wherein all population was made the research objects. The population of this study includes facilitators in 18 districts in the Aceh Province where PNPM programs were in place. The respondents from each district consist of District Facilitators, Technical Facilitators, and Finance Facilitators. Data were collected through questionnaires distributed to respondents and they were analyzed using multiple linear regression using SPSS. The results of the research show that internal control and organizational commitment partially and simultaneously influence the fraud within the National Program for Rural Independent Community Empowerment in the Aceh province. Keywords: Fraud, Internal Control System, Organizational Commitment   PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) PADA KEGIATAN PELAKSANAAN PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT MANDIRI PERDESAAN (PNPM MPd) DI PROVINSI ACEH Oleh : Ismuadi NIM : 1209200070017 Pembimbing: 1. Dr. Hasan Basri, SE, M.Com, Ak 2. Dr. Mulia Saputra. SE. M.Si.Ak, CA ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh. Kata kunci: Kecurangan (fraud), sistem pengendalian intern, komitmen organisasi