Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2014 |
| Nomor Soal |
: |
4 |
SOAL
Pertanyaan 1 s.d 4 menggunakan data pada lampiran I:
Untuk mengetahui proporsi pembiayaan dari PT Seberkas Asa Jiwa dalam menjalankan bisnisnya, dilakukan analisis dengan menggunakan financial leverage ratios. Manakah nilai financial leverage ratios yang benar untuk PT Seberkas Asa Jiwa :
- Debt Ratio = 0,121; Debt to Equity ratio = 0,786
- Debt Ratio = 0,121; Debt to Equity ratio = 5,483
- Debt Ratio = 0,846; Debt to Equity ratio = 5,483
- Debt Ratio = 0,846; Debt to Equity ratio = 1,179
| Diketahui |
Berdasarkan Lampiran 1 halaman 1 dan 2 diperoleh:
- Total Kewajiban (Total Liabilities) : 1,395,500,000,000
- Total aset : 1,650,000,000,000
- Total ekuitas pemegang saham : 254,500,000,000
|
| Rumus yang digunakan |
Chapter 19 Page 609[1] :
Debt Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Total\_Assets}}}}\)
Debt – to – Equity Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Stockholders’\_Equity}}}}\) |
| Proses pengerjaan |
Debt Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Total\_Assets}}}}\) \(= \frac{{1,395,500,000,000}}{{1,650,000,000,000}} = 0,846\)
Debt – to – Equity Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Stockholders’\_Equity}}}}\) \(= \frac{{1,395,500,000,000}}{{254,500,000,000}} = 5,483\)
[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. Debt Ratio = 0,846; Debt to Equity ratio = 5,483 |
