Staff View: Application All Digits Number Benford Law In Global Financial Statement

Application All Digits Number Benford Law In Global Financial Statement

This study focused on the exploration for detecting fraud in the financial statements using the appearance digit number found on the Benford's distribution law. Research uses all the analysis numbers being in Benford's law. After receiving the results of the analysis of all the digits, the...

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Main Authors:	Susminingsih, Susminingsih, Asytuti, Rinda
Format:	Article
Language:	English
Published:	Abdul Wali Khan University Mardan 2017
Subjects:	332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Online Access:	http://repository.iainpekalongan.ac.id/101/ http://repository.iainpekalongan.ac.id/101/ http://repository.iainpekalongan.ac.id/101/1/APPLICATION%20ALL%20DIGITS%20NUMBER%20BENFORD%20LAW.pdf
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id	repoiainpekalongan-101
recordtype	eprints
spelling	repoiainpekalongan-101 http://repository.iainpekalongan.ac.id/101/ Application All Digits Number Benford Law In Global Financial Statement Susminingsih, Susminingsih Asytuti, Rinda 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan This study focused on the exploration for detecting fraud in the financial statements using the appearance digit number found on the Benford's distribution law. Research uses all the analysis numbers being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With a difference in the range of above and below 5% of the Benford’s law, early detection of the occurrence of fraud against the financial statements can be followed up with these results. From the research that has been done, it can be concluded that the financial statements of PT Medco Energi Tbk follow the characteristics of the number that appears on Benford law. This study concluded that the Benford’s law could serve as an indicator tool in detecting the possibility of anomalous figures in the financial statements of case studies of PT Medco Energy Tbk for fiscal year 2000-2010 Abdul Wali Khan University Mardan 2017-11 Article PeerReviewed text en http://repository.iainpekalongan.ac.id/101/1/APPLICATION%20ALL%20DIGITS%20NUMBER%20BENFORD%20LAW.pdf Susminingsih, Susminingsih and Asytuti, Rinda (2017) Application All Digits Number Benford Law In Global Financial Statement. Journal of Business and Tourism. pp. 293-300. ISSN 2520-0739 https://www.awkum.edu.pk/jbt/downloads/Special%20Issue-ICCSS-Indonesia-November-2017/293%20-%20300.pdf
institution	IAIN Pekalongan
collection	ePrints
language	English
topic	332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
spellingShingle	332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan Susminingsih, Susminingsih Asytuti, Rinda Application All Digits Number Benford Law In Global Financial Statement
description	This study focused on the exploration for detecting fraud in the financial statements using the appearance digit number found on the Benford's distribution law. Research uses all the analysis numbers being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With a difference in the range of above and below 5% of the Benford’s law, early detection of the occurrence of fraud against the financial statements can be followed up with these results. From the research that has been done, it can be concluded that the financial statements of PT Medco Energi Tbk follow the characteristics of the number that appears on Benford law. This study concluded that the Benford’s law could serve as an indicator tool in detecting the possibility of anomalous figures in the financial statements of case studies of PT Medco Energy Tbk for fiscal year 2000-2010
format	Article
author	Susminingsih, Susminingsih Asytuti, Rinda
author_facet	Susminingsih, Susminingsih Asytuti, Rinda
author_sort	Susminingsih, Susminingsih
title	Application All Digits Number Benford Law In Global Financial Statement
title_short	Application All Digits Number Benford Law In Global Financial Statement
title_full	Application All Digits Number Benford Law In Global Financial Statement
title_fullStr	Application All Digits Number Benford Law In Global Financial Statement
title_full_unstemmed	Application All Digits Number Benford Law In Global Financial Statement
title_sort	application all digits number benford law in global financial statement
publisher	Abdul Wali Khan University Mardan
publishDate	2017
url	http://repository.iainpekalongan.ac.id/101/ http://repository.iainpekalongan.ac.id/101/ http://repository.iainpekalongan.ac.id/101/1/APPLICATION%20ALL%20DIGITS%20NUMBER%20BENFORD%20LAW.pdf
first_indexed	2019-12-13T02:45:02Z
last_indexed	2019-12-13T02:45:02Z
_version_	1653061517413711872
score	10.821803

Application All Digits Number Benford Law In Global Financial Statement

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