Jurnal Akuntansi Bisnis 13(2), pp. 78-99.
ISSN/ISBN: Not available at this time. DOI: 10.30813/jab.v13i2.2240
Note - this is a foreign language paper: IND
Abstract: Benford's Law is a simple and effective tool in finding fraud for an auditor. The purpose of this study was to determine whether Benford's Law can be used effectively in analyzing the indication of ambiguity in the financial statements of PT. Garuda Indonesia (Persero) Tbk. 2018. To answer this question, this research uses all accounts in the company's financial statements from 2018 and 2017. In assessing whether these accounts have differences in distribution with Benford's Law, this study uses the average absolute deviation. Then the predicted absolute deviation results are tested by referring to the exposure of Garuda's incidental publications (July, 2019). The results of this study indicate that the value of the financial statements of PT. Garuda Indonesia (Persero) Tbk. in the year 2018 fulfills the Benford Law distribution pattern. Meanwhile, in 2017 there were several deviant account values which were then asked to be restated in the 2018 reporting. Benford's law has once again proven to be used as an effective tool in audit planning.
Bibtex:
@article{,
author = {Theresia Hesti Bwarleling},
title = {Aplikasi Hukum Benford Dalam Menganalisa Kasus Garuda Indonesia [Benford's Law Application in Analyzing the Garuda Indonesia Case] },
year = {2020},
journal = {Jurnal Akuntansi Bisnis},
volume = {13},
number = {2},
pages = {78--99},
doi = {10.30813/jab.v13i2.2240},
url = {https://journal.ubm.ac.id/index.php/akuntansi-bisnis/article/view/2240},
}
Reference Type: Journal Article
Subject Area(s): Accounting