First Digit Lucas, Fibonacci and Benford Number in Financial Statement
- 10.2991/icedem-17.2017.6How to use a DOI?
- Lucas; Fibonacci; Benford; First digit; Financial reporting fraud
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.
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
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 - Proceedings of the 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 - 10.2991/icedem-17.2017.6 ID - Sugiarto2017/12 ER -