Current Ratio \({\rm{ = }}\frac{{{\rm{Total\_Current\_Assets}}}}{{{\rm{Total\_Current\_Liabilities}}}}\)
Debt Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Total\_Assets}}}}\)
Proses pengerjaan
Current Ratio \({\rm{ = }}\frac{{{\rm{Total\_Current\_Assets}}}}{{{\rm{Total\_Current\_Liabilities}}}} = \frac{{49.500}}{{39.000}} = 1,26923\)
Debt Ratio \({\rm{ = }}\frac{{{\rm{Total\_Liabilities}}}}{{{\rm{Total\_Assets}}}} = \frac{{87.000}}{{177.000}} = 0,49153\)
Nilai selisih antara current ratio dan debt ratio = 1,26923 – 0,49153=0,777
[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. Lebih dari 0,7 dan kurang dari atau sama dengan 0,8.
