-research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution number the first digit until the fifth will follow the trend of lower number. Research methods-in this case study authors use the first digit until fifth of the analysis of the numbers. Having obtained the results of the analysis of the first and fifth digits, the authors make a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. The findings -from research that has been done can be drawn the conclusion that digit more often appears in accordance with the characteristics of Benford's law, almost in its entirety the company in Benford law, except for the use of the scale specified by the limit of 5%. The data from the financial reports do not follow Benford's model, then there is the assumption of the financial report which examined the possibility of manipulation going on. Conclusions -concludes that Benford's law can serve as indicator tool in detecting the possibility of wrong in financial statements to case studies of PT Astra International Tbk 2000-2010.

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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