Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2016 |
| Nomor Soal |
: |
20 |
SOAL
Apabila diketahui:
- residual income Rp 300.000.000
- operating income Rp 700.000.000
- investment income Rp 900.000.000
- total revenue Rp 2.000.000
- controllable investment Rp 6.000.000.000
maka:
- Minimum required of rate return : 10% dan capital charge : 200.000.000
- Minimum required of rate return : 10% dan capital charge : 400.000.000
- Minimum required of rate return : 6,7% dan capital charge : 400.000.000
- Minimum required of rate return : 15% dan capital charge : 600.000.000
| Diketahui |
- residual income Rp 300.000.000
- operating income Rp 700.000.000
- investment income Rp 900.000.000
- total revenue Rp 2.000.000
- controllable investment Rp 6.000.000.000
|
| Rumus yang digunakan |
Chapter 18 Page 579[1] :
Residuan Income (RI) = Operating Income – (Minimum Required Rate of Return x contrallable Investment
Residual Income (RI) = Operating Income – Capital Charge |
| Proses pengerejaan |
Residuan Income (RI) = Operating Income – (Minimum Required Rate of Return x contrallable Investment
300.000.000=700.000.000 – (Minimum Required Rate of Return x 6.000.000.000
Minimum Required Rate of Return \(= \frac{{400.000.000}}{{6.000.000.000}} = {\rm{ }}0,67 = 6,7\% \)
Capital Charge = 6,7% x 6.000.000.000 = 400.000.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. Minimum required of rate return : 6,7% dan capital charge : 400.000.000 |
