Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
April 2019 |
| Nomor Soal |
: |
24 |
SOAL
Diketahui data perusahaan yang tidak mempunyai preferred stock per 31 Desember sebagai berikut:
- Liquid assets : 87.000
- Stockholder’s equity : 60.000
- Realized capital gain and losses : 15.000
- Investment income : 7.000
- Total liabilities : 75.000
- Number of common share outstanding : 1.200
- ROE (before extraordinary item) : 15,3%
Apabila diketahui bahwa perusahaan mengalami extraordinary loss (net) sebesar 600, tentukan nilai net earnings per share (pilih yang paling mendekati).
- Kurang dari atau sama dengan 6,5
- Lebih dari 6,5 dan kurang dari atau sama dengan 7,0
- Lebih dari 7,0 dan kurang dari atau sama dengan 7,5
- Lebih dari 7,5 dan kurang dari atau sama dengan 8,0
- Lebih dari 8,0
| Diketahui |
- ROE (before extraordinary item) : 15,3%
- Stockholder’s equity : 60.000
- Extraordinary loss (net) : 600
- Number of common share outstanding : 1.200
|
| Rumus yang digunakan |
Chapter 19 Page 612[1] :
Return on Equity (REO) before extraordinary item \({\rm{ = }}\frac{{{\rm{Net\_Income\_before\_extraordinary\_item}}}}{{{\rm{Stockholders’\_Equity}}}}\)
Chapter 19 Page 613[1] :
Figure 19-7. Earnings per share treatment of an extraordinary item on the statement of operations
Income before extraordinary item X
Extraordinary loss – Y
Net income after extraordinary item X – Y
Earnings per share on common share outstanding:
On net income before extraordinary item X : Number of common share outstanding
On net Extraordinary loss – Y : Number of common share outstanding
Net earning per share \(\frac{{{\rm{X – Y}}}}{{{\rm{Number\_of\_common\_share\_outstanding}}}}\)
|
| Proses pengerjaan |
Chapter 19 Page 612[1] :
Return on Equity (REO) before extraordinary item \({\rm{ = }}\frac{{{\rm{Net\_Income\_before\_extraordinary\_item}}}}{{{\rm{Stockholders’\_Equity}}}}\)
\(15,3\% = \frac{{{\rm{Net\_Income\_before\_extraordinary\_item}}}}{{60.000}}\)
Net Income = 15,3% x 60.000 = 9.180
Chapter 19 Page 613[1] :
Figure 19-7. Earnings per share treatment of an extraordinary item on the statement of operations
Income before extraordinary item 9.180
Extraordinary loss – 600
Net income after extraordinary item 8.580
Earnings per share on common share outstanding:
On net income before extraordinary item 9.180 : 1.200 = 7,65
On net Extraordinary loss – 600 : 1200 = -0,5
Net earning per share 7,15
Sehingga nilai net earnings per share = 7,15
[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. Lebih dari 7,0 dan kurang dari atau sama dengan 7,5 |
