Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
2 |
SOAL
Data berikut digunakan untuk soal 1, 2 dan 3 (Rp)
Net Gain from operations : 200.000.000
Net Income : 300.000.000
Invested income : 500.000.000
Beginning Capital and surplus : 1.000.000.000
Average invested assets : 12.000.000.000
Total Assets : 20.000.000.000
Hitunglah rasio-rasio profitability berdasarkan SAP berikut ini dengan menggunakan data di atas:
Return on Assets:
- 1%
- 1,5%
- 1,67%
- 2,5%
Diketahui |
Net Gain from operations : 200.000.000
Net Income : 300.000.000
Invested income : 500.000.000
Beginning Capital and surplus : 1.000.000.000
Average invested assets : 12.000.000.000
Total Assets : 20.000.000.000 |
Rumus yang digunakan |
Chapter 19 Page 619[1] :
\(Return\_on\_Assets{\rm{ = }}\frac{{Net\_Gain\_from\_operations}}{{Average\_invested\_assets}}\) |
Proses pengerjaan |
\(Return\_on\_Assets{\rm{ = }}\frac{{Net\_Gain\_from\_operations}}{{Average\_invested\_assets}}\)
Return on Assets \({\rm{ = }}\frac{{200.000.000}}{{12.000.000.000}} = 1.67\% \)
[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. 1,67% |