Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Mei 2011 |
| Nomor Soal |
: |
40 |
SOAL
Untuk soal 39 dan 40 diketahui:
- Net income = 2.000.000
- Preferred stock dividend = 200.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 10
- Stockholder’s equity = 6.000.000
- Total revenues = 10.000.00
Hitunglah price/ earning ratio
- 1.67
- 4.54
- 5.00
- 5.55
| Diketahui |
- Net income = 2.000.000
- Preferred stock dividend = 200.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 10
- Stockholder’s equity = 6.000.000
- Total revenues = 10.000.00
|
| Rumus yang digunakan |
Chapter 19 Page 621[1] :
Price/Earning(P/E) Ratio \(= \frac{{Market\_price\_per\_share\_of\_common – stock}}{{Earning\_per\_share}}\) |
| Proses pengerjaan |
Earnings Per Share = 1.8 (berdasarkan soal no.39)
Price/Earning(P/E) Ratio \(= \frac{{Market\_price\_per\_share\_of\_common – stock}}{{Earning\_per\_share}}\)
Price/Earning(P/E) Ratio \(= \frac{{10}}{{1.8}} = 5,5555\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
d. 5.55 |
