Tujuan Laporan Keuangan

General purpose financial statements in accordance with SFAS No. 1 paragraph 12 states that "the objective of financial statements is to provide information concerning the financial position, performance and changes in financial position of an enterprise that is useful for a large number of users in making economic decisions". The financial statements also show what has been done by the management (stewardship), or the accountability of management

for the resources entrusted to it. Users who want to assess what has been done by the management in order that they may make economic decisions. This decision includes for example the decision to hold or sell their investment in the company, the decision to replace the management and lending decisions.
According to APB Statement No. 4 cited by Harahap (2007: 122) describes the purpose of the financial statements by dividing it into two, namely:

a. specific objectives

Presenting the statement of financial position, results of operations and changes in financial position fairly in accordance generally acceptable accounting principles.

b. general purpose

Provide information about the economic resources, property, liabilities, net worth, income projections, changes in assets and liabilities as well as other relevant information.
The objective of financial statements is based on the above it can be concluded is to provide reliable financial information about the assets and liabilities as well as the capital of a company that can be used by both internal and external companies.

3. Disclosures in the Financial Statements
Level of disclosure by Harahap (2007: 85), consisting of adequate, fair and full. Adequate is the minimum information that must be presented in accordance with applicable regulations. Adequate disclosure does not mean that the amount of use of words or sentences at length, but the disclosure of the issues considered important by


auditors so that the financial statements are not misleading readers and not detrimental to the company or shareholders. Due to the fairness of presentation, financial statements depend on adequate disclosures about the things that sufficient material. Things are quite material and should be disclosed is closely related to:

a. The form, structure and content of the financial statements and explanations attached
b. The terms are used.
c. The number of details for and classification of items in the report.
d. Basis of assessment or determination of the amounts listed
e. In the financial statement, for example, inventory valuation basis, the basis for determining the depreciation of fixed assets.
f. Assets used as collateral for loans.
g. Dividends in arrears, restrictions on the distribution of dividends and debts are conditional.
h. The existence of interests affiliated or master and the nature and volume of transactions with these interests.