Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
Mei 2018 |
| Nomor Soal |
: |
21 |
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
- Beginning surplus : 35.000
- Total liabilities : 350.000
- Return on Equity : 17,0%
- Capital & Surplus ratio : 11,43%
- Net yield : 8,33%
- Quick liquidity ratio : 14,22%
- Return on Capital : 12,50%
Tentukan nilai statutory return on assets/ROA (Pilih yang paling mendekati):
- 4,2%
- 5,6%
- 6,7%
- 7,1%
- 8,3%
| Rumus |
\({\mathop{\rm Re}\nolimits} turn\,on\,assets(ROA) = \frac{{Net\,gain\,from\,operations}}{{Average\,invested\,assets}}\)
\({\mathop{\rm Re}\nolimits} turn\,on\,capital = \frac{{Net\,gain\,from\,operation}}{{Beginning\,capital\,and\,surplus}}\)
\(Investment\,yield = \frac{{Invested\,income}}{{Average\,invested\,assets}}\) |
| Kalkulasi |
\(12,50\% = \frac{{Net\,gain\,from\,operation}}{{80.000}}\)
\(Net\,gain\,from\,operations = 80.000 \times 12,50\% = 10.000\)
\(8,33\% = \frac{{15.000}}{{Average\,invested\,assets}}\)
\(Average\,invested\,assets = \frac{{15.000}}{{8,33\% }} = 180.072,029\)
\({\mathop{\rm Re}\nolimits} turn\,on\,assets(ROA) = \frac{{10.000}}{{180.072,029}} = 0,055533333 = 5,5533\% \) |
| Jawaban |
b. 5,6% (paling mendekati) |
