摘要：Audited financial statements of public companies must be presented consistently. Inconsistency of audited financial statements would have some impacts on their financial measurements. The utilizing of financial measurements might be difficult and misleading. This research critically analyzes independent auditors' opinions and audited financial statements published at the end of year 2000. Its objective is to examine the consistency of the presentation of the audited financial statements and if there are some inconsistencies, whether appropriatelly explain in their opinions. The result indicates the existences of inconsistencies in the audited financial statements of the public companies during the observation period. Abstract in Bahasa Indonesia : Laporan keuangan auditan perusahaan publik harus memiliki konsistensi dalam penyajian. Ketidakkonsistenan penyajian akan menyulitkan penggunaan alat analisis dan hasil analisis dapat menyesatkan. Penelitian ini melakukan analisis kritis terhadap opini auditor independen dan laporan keuangan auditan tahun 2000 untuk melihat sejauh mana laporan keuangan tersebut disajikan secara konsisten dan jika terjadi ketidakkonsistenan penyajian, apakah cukup memadai dijelaskan. Hasil penelitian ini mengidentifikasikan adanya ketidakkonsistensian penyajian pada laporan keuangan auditan tahun 2000 perusahaan publik Kata kunci: konsistensi penyajian, laporan keuangan, opini auditor, catatan atas laporan keuangan.
关键词：inconsistency presented; financial statement; auditor opinion; notes to financial statement.
