Masters thesis, Universitas Gadjah Mada Yogyakarta, and presentation at Simposium Nasional Akuntansi XIII. Purwokerto, Indonesia.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: IND
Abstract: Benford’s Law has been promoted as providing the auditor with tool that is simple and effective for detection of fraud. This objective of this research is to find answers to two questions. The first question is whether the customs value of the Directorate General of Customs and Excise meet the requirements to be analyzed by using Benford's Law. The second one is whether the value of the analysis the proportion of differences between the customs value using Benford's Law can be used to predict the customs audit result. To answer these questions, this research uses customs value of sample companies. To asses whether a customs value meet the requirements to be analyzed by using Benford's Law or not, Mean Absolute Deviation (MAD) is used. Then to determine whether Mean Absolute Deviation (MAD) can be used to predict the customs audit result or not, logistic regression is used. The result of the research shows that the customs value meet the requirements to be analyzed by using Benford's Law. Benford's Law can be used effectively as one of the audit planning instruments.
Bibtex:
@mastersThesis{,
AUTHOR = {Arkan, Muhamad Muft},
TITLE = {Analisis Penggunaan Benford’s Law Dalam perencanaan Audit Pada Direktorat Jenderal Bea dan Cukai},
SCHOOL = {Universitas Gadjah Mada Yogyakarta},
YEAR = {2010},
}
Reference Type: Thesis
Subject Area(s): Accounting