Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data per 31 Desember sebagai berikut:
- Liquid assets : 32.000
- Stockholder’s equity : 50.000
- Realized capital gain and losses : 25.000
- Investment income : 15.000
- Beginning capital and surplus : 80.000
- Preffered stock dividends : 500
- Total liabilities : 350.000
- Number of common share outstanding : 1.200
Apabila diketahui bahwa nilai earning per share (EPS) adalah 6,6667 (setelah pembulatan), tentukan nilai return on equity (ROE) (pilih yang paling mendekati).
- 17%
- 16%
- 15%
- 14%
- 13%
| Rumus | \({\mathop{\rm Re}\nolimits} turn\,\,on\,\,equity = \frac{{Net\,Income}}{{Stockholders’\,Equity}}\) \(Earning\,\,per\,Share = \frac{{Net\,Income – \Pr effered\,Stock\,Dividends}}{{Common\,Shares\,\,Outs\tan ding}}\) |
| Pembahasan | \(Net\,Income – \Pr effered\,Stock\,Dividends = Earning\,per\,Share\,.Common\,Shares\,Outs\tan ding\) \(Net\,Income – 500 = 6,6667 \times 1.200\) \(Net\,Income\)\(= 8.000,04 + 500\) \(= 8.500,04 => 8.500(dibulatkan)\) \({\mathop{\rm Re}\nolimits} turn\,On\,Equity = \frac{{8.500}}{{50.000}} \times 100\% = 17\% \) |
| Jawaban | a. 17% |