Proceedings of the 2017 International Conference on Economic Development and Education Management (ICEDEM 2017).
ISSN/ISBN: Not available at this time. DOI: 10.2991/icedem-17.2017.6
Abstract: This study aims to explore if there is fraud in the company's financial report distribution using the number first digit Lucas, Fibonacci and Benford. In this study, the author uses a number model contained in the first digit of the model Lucas, Fibonacci and Benford, to make a distinction between implementation by using the scale above and below 5%, the different rate of occurrence to the digit number contained on Lucas, Fibonacci and Benford. If there is a significant difference above and below 5%, then the process of follow-up and detection of occurrence of fraud against the financial statements can be made. From research that has been done can be concluded that the number of frequency levels contained in the financial statements of PT Bank BRI Tbk in a year in the same conscientious results for model Lucas, Fibonacci and Benford.
Bibtex:
@inproceedings{inproceedings,
author = {Sugiarto, Teguh and Noorzaman, Sandi and Madu, Ludiro and Subagyo, Ahmad and Amiri, A.M},
year = {2017},
month = {01},
pages = {},
title = {First Digit Lucas, Fibonacci and Benford Number in Financial Statement},
booktitle = {Proceedings of the 2017 International Conference on Economic Development and Education Management (ICEDEM 2017)},
doi = {10.2991/icedem-17.2017.6}
}
Reference Type: Conference Paper
Subject Area(s): Accounting