First Digit Lucas, Fibonacci and Benford Number in Financial Statement

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.