Proceedings of the 2017 International Conference on Economic Development and Education Management (ICEDEM 2017)

First Digit Lucas, Fibonacci and Benford Number in Financial Statement

Authors
Teguh Sugiarto, Sandi Noorzaman, Ludiro Madu, Ahmad Subagyo, A.M Amiri
Corresponding Author
Teguh Sugiarto
Available Online December 2017.
DOI
https://doi.org/10.2991/icedem-17.2017.6How to use a DOI?
Keywords
Lucas; Fibonacci; Benford; First digit; Financial reporting fraud
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 Ben ford. In this study, the author uses a number model contained in the first digit of the model Lucas, Fibonacci and Ben ford, 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.
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Proceedings
2017 International Conference on Economic Development and Education Management (ICEDEM 2017)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2017
ISBN
978-94-6252-436-1
ISSN
2352-5398
DOI
https://doi.org/10.2991/icedem-17.2017.6How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Teguh Sugiarto
AU  - Sandi Noorzaman
AU  - Ludiro Madu
AU  - Ahmad Subagyo
AU  - A.M Amiri
PY  - 2017/12
DA  - 2017/12
TI  - First Digit Lucas, Fibonacci and Benford Number in Financial Statement
BT  - 2017 International Conference on Economic Development and Education Management (ICEDEM 2017)
PB  - Atlantis Press
SP  - 22
EP  - 24
SN  - 2352-5398
UR  - https://doi.org/10.2991/icedem-17.2017.6
DO  - https://doi.org/10.2991/icedem-17.2017.6
ID  - Sugiarto2017/12
ER  -