Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
September 2012 |
| Nomor Soal |
: |
23 |
SOAL
Diketahui :
- Present value of future cash flows : 88.000.000
- Investment : 77.000.000
- Net income : 33.000.000
- Payback : 5 tahun
Hitunglah profitability index !
- 1.40
- 1.14
- 0.47
- 0.33
| Diketahui |
- Present value of future cash flows : 88.000.000
- Investment : 77.000.000
- Net income : 33.000.000
- Payback : 5 tahun
|
| Rumus yang digunakan |
Chapter 17 Page 558[1] :
Profitability index (PI) is the ratio of the PV of future casflow to the amount of investment
\(Profitability\_index\left( {PI} \right){\rm{ }} = {\rm{ }}\frac{{Present\_value\_of\_Future\_Cash\_Flows}}{{Investment}}\) |
| Proses pengerjaan |
\(Profitability\_index\left( {PI} \right){\rm{ }} = {\rm{ }}\frac{{Present\_value\_of\_Future\_Cash\_Flows}}{{Investment}}\)
\(Profitability\_index\left( {PI} \right){\rm{ }} = {\rm{ }}\frac{{88.000.000}}{{77.000.000}} = 1,1428571 \approx 1,14\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
b. 1.14 |
