Which of the following statements is true regarding the SELECT statement in ABAP?

The statement regarding the SELECT statement in ABAP that is true is that it can use JOINs to combine data from different tables. This feature allows developers to retrieve related data from multiple database tables in a single query, which is powerful for data retrieval in a structured manner. JOINs enable the use of relationships defined in the database schema, facilitating complex queries that gather relevant information without the need for multiple separate queries.

Using JOINs not only simplifies the code but also enhances performance by reducing the number of database accesses necessary to fetch related datasets. It is a fundamental feature in SQL-based languages, including ABAP, reflecting a common practice in database querying where relationships between tables are taken advantage of to construct comprehensive data sets.

The other options do not accurately represent the characteristics of the SELECT statement in ABAP. For instance, while the SELECT statement can affect database locks, it does not inherently lock tables before executing unless specified by certain locking keywords. It also supports conditional filtering using the WHERE clause, contrasting with the notion that it does not support such functionality. Lastly, records are not retrieved from local memory; instead, the SELECT statement retrieves data directly from the database.