Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
September 2012 |
| Nomor Soal |
: |
24 |
SOAL
Diketahui :
- Net Income = 5.000.000
- Preferred stock dividend = 800.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 14,7
- Stockholder’s equity = 9.000.000
- Total revenues =12.000.000
Hitunglah Price /Earning Ratio !
- 3.5
- 3.0
- 2.5
- 2.0
| Diketahui |
- Net Income = 5.000.000
- Preferred stock dividend = 800.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 14,7
- Stockholder’s equity = 9.000.000
- Total revenues =12.000.000
|
| Rumus yang digunakan |
Chapter 19 Page 621[1] :
Price/Earning Ratio \(= \frac{{Market\_price\_per\_share\_of\_common\_stock}}{{Earning\_per\_share}}\) |
| Proses pengerjaan |
Earnings Per Share \(= \frac{{Net\_Income – Preferred\_stock\_dividend}}{{Number\_of\_common\_sharesoutstanding}}\)
Earnings Per Share \(= \frac{{5.000.000 – 800.000}}{{1.000.000}} = 4,2\)
Price/Earnings Ratio \(= \frac{{14,7}}{{4,2}} = 3,5\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
a. 3,5 |
