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 |