10. Definition of Financial Statements According to Irham Fahmi (2011)
The definition of financial statements according to Irham Fahmi which explained that the meaning of financial statements is an information that describes the condition of a company, which then will be an information that describes the performance of a company.
11. Definition of Financial Statements According to Raharjaputra (2011: 194)
According to Raharjaputra that the understanding of financial statements is an important tool to obtain information relating to the financial position and results achieved by the company concerned
12. Definition of Financial Statements According to SFAS No. 1 (2015: 1)
According to PSAK No. 1 (2015: 1), "Financial statements are a structured presentation of the financial position and financial performance of an entity".
13. Definition of Financial Statements According to Warren and Fees (2009: 24)
According to Warren and Fees that the meaning of financial statements is after the transaction is recorded and summarized, it is dissipated for the user. Accounting reports that produce such information are called financial statements.
14. Harnanto (2002: 31) defines financial statements as follows:
"The financial statements are the final results of the accounting process, which consists of two main reports, namely the balance sheet and income statement statements and in the form of a supplementary nature such as retained earnings reports and reports on the sources and uses of funds or reports on changes in financial position".
15. Hanafi and Halim (2007: 49) define company financial statements as one of the important sources of information besides industry information, economic conditions, company market share, management quality and others.
16. According to Bernstein (1983: 3) "Analysis of financial statements includes the application of methods and technical analysis of financial statements and other data to see from the report certain measurements and relationships that are very useful in the decision making process.
17. "Foster (1986: 58) suggests the definition of financial statement analysis as follows:" Studying the relationships in a financial statement at a certain time and the tendencies of these relationships over time.
18. "Halfert (1982): in the words of its predecessor, although it is not an explicit definition, it implies that Analysis of Financial Statements:" is a tool used in understanding the problems and opportunities contained in financial statements ". Helfert in his book emphasizes that the analysis of financial statements is on the flow of funds in a business system. From this description of the flow of funds, he saw the company's achievements, projections, capital optimization, and the company's funding sources.
19. According to Soemarsono (2004: 34) "Financial reports are reports that are designed for decision makers, especially those outside the company, regarding the financial position and results of operations of the company". Financial reports are not only as a testing tool but also as a basis for determining or assess the financial position of the company, where with the results of the analysis the parties concerned make a decision and the results achieved by the company need financial reports from the company concerned.