Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2013 |
| Nomor Soal |
: |
16 |
SOAL
Apabila diketahui residual income Rp 200.000.000,- , operating income Rp 600.000.000,-, investment income Rp 800.000.000,- , total revenue Rp 1.000.000,-, controllable investment Rp 4.000.000.000,-., maka
- Minimum required of rate return : 10% dan capital charge : 200.000.000
- Minimum required of rate return : 15% dan capital charge : 400.000.000
- Minimum required of rate return : 10% dan capital charge : 400.000.000
- Minimum required of rate return : 15% dan capital charge : 600.000.000
| Diketahui |
- residual income : Rp 200.000.000,-
- operating income : Rp 600.000.000
- investment income : Rp 800.000.000
- total revenue : Rp 1.000.000
- controllable investment : Rp 4.000.000.000,-
|
| Rumus yang digunakan |
Chapter 18 Page 579[1] :
Residual Income (RI)= Operating Income – (Minimum Required Rate of Retun x controrallable Investment)
Residual income (RI) = Operating Income – Capital Charge |
| Proses pengerjaan |
Residual Income (RI)= Operating Income – (Minimum Required Rate of Retun x controrallable Investment)
200.000.000 = 600.000.000 – (Minimum Required Rate of Return x 4.000.000.000)
Minimum Required Rate of Return \(= \frac{{400.000.000}}{{4.000.000.000}} = {\rm{ }}0,1 = 10\% \)
Capital Charge \(= {\rm{ }}10\% {\rm{ }}x4.000.000.000{\rm{ }} = {\rm{ }}400.000.000\)
[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 : 10% dan capital charge : 400.000.000 |
