Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 33 |
SOAL
Apabila diketahui:
- Present value of future cash flows = 90.000.000
- investment = 65.000.000
- Net income = 15.000.000
- Payback = 3 tahun
Hitunglah profitability index nya:
- 1.384
- 1.125
- 0.888
- 0.722
| Diketahui | - Present value of future cash flows = 90.000.000
- investment = 65.000.000
- Net income = 15.000.000
- Payback = 3 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
\(Profitability\_index\left( {PI} \right){\rm{ }} = \frac{{Present\_value\_of\_Future\_Cash\_Flows}}{{Investment}}\) |
| Proses Pengerjaan | \(Profitability\_index\left( {PI} \right){\rm{ }} = \frac{{Present\_value\_of\_Future\_Cash\_Flows}}{{Investment}}\)
\(Profitability\_index\left( {PI} \right){\rm{ }} = \frac{{90.000.000}}{{65.000.000}} = 1,384\)
[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. 1.384 |
