| Analysis categories | t | Sig. (bi-caudal) |
| Balance sheet (BS) | ||
| Assertive 1 | 11.558 | 0.000 |
| Assertive 2 | 10.920 | 0.000 |
| Assertive 3 | 23.702 | 0.000 |
| The Income Statement (DRE) | ||
| Assertive 4 | 11.110 | 0.000 |
| Assertive 5 | 19.282 | 0.000 |
| Assertive 6 | 25.196 | 0.000 |
| Statement of Value Added (DVA) | ||
| Assertive 7 | 29.776 | 0.000 |
| Assertive 8 | 21.461 | 0.000 |
| Assertive 9 | 26.245 | 0.000 |
| Statement of Retained Earnings (DLPA) | ||
| Assertive 10 | 15.920 | 0.000 |
| Assertive 11 | 25.389 | 0.000 |
| Cash Flow Statement (DFC) | ||
| Assertive 12 | 14.083 | 0.000 |
| Assertive 13 | 24.100 | 0.000 |
| Assertive 14 | 25.664 | 0.000 |
| Statement of Changes in Net Equity (DMPL) | ||
| Assertive 15 | 27.631 | 0.000 |
| Assertive 16 | 25.324 | 0.000 |