Konsistensi Penyajian Laporan Keuangan dan Implikasinya (Studi Kasus pada Industri Pertambangan di BEI)

Abstract

Financial statements are an integrated report, which used by company's
management as a tools to present useful financial information. One of them is to
get additional fund from the investor. In order to make the information useful,
consistency as a base of comparability must be applied, which relevancy must be
watched. Mining industries has been chosen because their high risk and
indeterminancy nature. This study aims to give an opinion of consistency concepts
in evaluate the mining's industry financial statements, which firing listed on the
Indonesia Stock Exchange in 2007-2009.
This study use descriptive-comparative method, which used 13 sample
companies and selected by using purposive sampling method. Source of data is
secondary data consisting audited Financial. Data were analyzed by compare
2007-2009 financial statement, analyze the cause of changes and grouping the
analysis results. The results of the study show that all of the company applied
consistency on their Financial statement presentation, although accounting
changes like restatement and account reclassification happened. T hat indicate a
consistency isn't always static, but sometime changes needed to improve
relevancy and comparability of financial information.

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