First Digit Lucas, Fibonacci and Benford Number in Financial Statement

DOI

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.

Copyright

© 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/).

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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  -