Quiz#1 - Accounting and Finance

QUIZ#1- ACCOUNTING AND FINANCE 24/09/22 17.
41
QUIZ#1- ACCOUNTING AND FINANCE

Dosen Pengajar: Sulad Sri Hardanto,MM, MBA, CWM, PFM.
Hari, Tanggal : Sabtu, 24 September 2022
Waktu : 60 menit
Email *
muhammadandyhakim@mail.ugm.ac.id
Nama: *
Muhammad Andy Hakim
Nomor Mahasiswa *
22/499463/NEK/26750
Pilihlah salah satu jawaban yang menurut Anda benar
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QUIZ#1- ACCOUNTING AND FINANCE 24/09/22 17.41
Realized compound yield (RCY) akan sama dengan YTM bila:
Kupon di reinvestasi pada tingkat rate yang berbeda-beda
Kupon tidak di reinvestasi
Tidak ada kondisi yang menjelaskan hubungan RCY dengan YTM
Kupon di reinvestasi pada tingkat YTM
Which one of the following gives a corporation its permanence

Business is termed as an entity that engages in commercial events run to
accomplish a profit. Any layman can start a business with an initial capital.
Various kinds of business are available, such as sole proprietorship,
Multiple owners partnership, and corporation.
Limited liability Separation of ownership and control gives the company an advantage of
permanence. When top executives are replaced or when shareholders sell
their shares to others, the company still sustains to operate. And the new
Corporation taxation owners can control the activities of the business.
Separation of ownership and control
Corporate managers are expected to make corporate decisions that are in the best
interest of:
top corporate management.
the corporation's board of directors.
the corporation's shareholders.
all corporate employees.
Corporations that issue financial securities such as stock or debt obligations to the
public do so primarily to: In the parlance of finance, the overall assets of a firm may be financed by
using various kinds of funds such as debt and equity. The debt may be
raised by borrowing loans or by issuing bonds. On the other hand, the
equity may be issued in the form of common equity or preferred equity.
increase sales.
The correct answer to the given question is option C. increase their
access to funds. The corporations can get access to huge amount of
become pro\table. funds.
increase their access to funds.
avoid double taxation of their pro\ts.
Nilai instrinsik obligasi haruslah sama dengan:

Nilai intrinsik dari saham dan obligasi sama dengan nilai
sekarang dari sejumlah arus kas yang diharapkan akan
Present value nilai masa depan diterima oleh investor dari saham dan obligasi tersebut
Present value ekspektasi arus kas masa depan
Future value nilai masa depan
Future value ekspektasi arus kas masa depan
Jika investor memperkirakan ketidakpastian akan meningkat pada pasar obligasi,

anda Akan menjumpai yield spread antara obligasi rating BBB dan AAA:
Yield Spread adalah perbedaan antara nilai nominal yang dihasilkan oleh Yield To Maturity
(YTM) dua obligasi yaitu obligasi korporasi dan yield to maturity obligasi bebas resiko yaitu
obligasi yang dikeluarkan pemerintah.
Menyempit
Sama
Meningkat
Random
The sole proprietorship and general partnership expose the

Unlimited liability is faced by the owners of: owners to unlimited liability.
Businesses are a key component for any economy as they

provide the services and goods required to satisfy the
needs and wants of customers. We have different forms of
corporations. business structures and they include the sole
proprietorship, partnerships, and the corporation. In
establishing a business the owners choose the structure
partnerships and corporations. that is in alignment with their business scope. The business
structure applied is influenced by factors such as taxation
structure, responsibility for profits and liabilities, and the
sole proprietorships and general partnerships. ownership structure.
Unlimited liability refers to the full legal responsibility that

business owners and partners assume for all business
all forms of business organization. debts. This liability is not capped, and obligations can be
paid through the seizure and sale of owners’ personal
assets, which is different than the popular limited liability
business structure
Suatu obligasi yang dijual lebih tinggi dari harga nominalnya terjadi karena:
Harga Obligasi dan Yield

Tingkat kupon obligasi lebih tinggi dari hasil hingga jatuh tempo berbanding terbalik.
Perubahan harga
berpengaruh terhadap
Tingkat kupon obligasi lebih rendah dari hasil hingga jatuh tempo besaran yield to maturity
atau potensi keuntungan
tahunan yang diperoleh dari
kupon dan selisih harga
Tingkat kupon obligasi sama dengan hasil hingga jatuh tempo apabila memegang obligasi
hingga jatuh tempo
Tingkat kupon obligasi bersifat tetap
Berikut ini pernyataan yang benar tentang hubungan obligasi dan suku bunga,
kecuali:
Harga obligasi bergerak berlawanan dengan suku bunga
Penurunan suku bunga akan meningkatkan harga obligasi
Peningkatan suku bunga akan menurunkan harga obligasi
Harga obligasi bergerak searah dengan suku bunga
Manakah di bawah ini yang tidak mengurangi besarnya laba perusahaan?
Pajak penghasilan
Beban bunga
Dividen
Biaya depresiasi
Perusahaan yang menerbitkan obligasi dengan fitur callable, akan menarik

obligasinya jika: Sebuah bisnis dapat memilih untuk membatalkan obligasi mereka jika suku bunga bergerak lebih rendah,
yang akan memungkinkan mereka untuk meminjam kembali dengan tingkat yang lebih menguntungkan
Bunga pasar lebih kecil dibandingkan kupon bunga
Bunga pasar sama dengan kupon bunga
Bunga pasar lebih besar dibandingkan kupon bunga
Bunga pasar berubah-ubah
A board of directors is elected as a representative of the corporation's:
top management.
stakeholders.
shareholders.
customers.
Istilah struktur modal (capital structure) merujuk pada:
pendanaan jangka panjang suatu perusahaan
jangka waktu yang dibutuhkan untuk membayar utang
apakah suatu perusahaan berinvestasi pada proyek capital budgeting
jenis aset yang dimiliki oleh suatu perusahaan.
Semua hal dianggap sama, yang mana dari obligasi berikut akan mempunyai risiko
paling besar?
15 tahun, 15% kupon
10 tahun, 15% kupon
15 tahun, 10 % kupon
10 tahun, 10% kupon
A corporation is considered to be closely held when:
A corporation is considered to be closely held if it has a small number of

only a few shareholders exist. shareholders, or owners, as compared to a widely held corporation, which has a
large number of shareholders.
the market value of the shares is stable.
it operates in a small geographic area.
management also serves as the board of directors.
Which one of the following is a financial asset?
A corporate bond
A machine Real Asset
A patent Real Asset
A factory Real Asset
Biaya modal proyek adalah:
Sama dengan biaya modal perusahaan
Lebih kecil dari biaya modal perusahaan
Lebih besar dari biaya modal perusahaan
Tidak selalu berkaitan dengan biaya modal perusahaan
Corporations are referred to as public companies when their:
shareholders have no tax liability.
shares are held by the federal or state government.
stock is publicly traded.
products or services are available to the public.
When a corporation fails, the maximum that can be lost by an individual

increase the firm's outstanding shares of stock. When a corporation fails, the maximum that can be lost by an
shareholder is: individual shareholder is: the amount of their initial investment.
A corporation is a business entity that is financed through the issue of shares in the stock market. One of the
main features of this form of business is a limited liability which refers to a limit of losses to the owners in case the
firm fails.
the amount of their initial investment.
the amount of their share of the pro\ts.
their proportionate share required to pay the corporation's debts.
the amount of their personal wealth.
"Double taxation" refers to Double taxation refers to the imposition of taxes on the same income, assets or financial
transaction at two different points of time. Double taxation can be economic, which refers
to the taxing of shareholder dividends after taxation as corporate earnings
all partners paying equal taxes on pro\ts.
corporations paying taxes on both dividends and retained earnings.
paying taxes on pro\ts at the corporate level and dividends at the personal level.
the fact that marginal tax rates are doubled for corporations.
In the case of a limited liability partnership, ________ has/have limited liability.

limited liability partnership where each partner has limited personal liability for debts or claims of the partnership.
only some of partners
only the managing partner
all of the partners
none of the partners
The legal life of a corporation is perpetual. Corporations are a separate legal entity
The legal "life" of a corporation is: from the owners or shareholders, and as long as the corporation is in legal status,
it is considered active
coincidental with that of its CEO.
equal to the life of its board of directors.
permanent, as long as shareholders don't change.
permanent, regardless of current ownership.
Manakah yang masuk dalam kategori keputusan capital budgetting?
merencanakan untuk menerbitkan saham biasa daripada saham preferen
memutuskan untuk ekspansi ke produk baru, dengan biaya Rp 10 miliar
melakukan pembelian kembali (buy back) saham biasa
menerbitkan obligasi jangka panjang
Which one of the following would be considered a capital budgeting decision?
Planning to issue common stock rather than issuing preferred stock
Deciding to expand into a new line of products, at a cost of $5 million
Repurchasing shares of common stock
Issuing debt in the form of long-term bonds
Which of the following statements best distinguishes the difference between real
and financial assets?
Real assets have less value than \nancial assets.
Real assets are tangible; \nancial assets are not.
Financial assets represent claims to income that is generated by real assets.
Financial assets appreciate in value; real assets depreciate in value.
Yield to Maturity dari suatu obligasi adalah

yield to maturity ialah tingkat keuntungan yang merepresentasikan keuntungan investasi pada obligasi dengan tingkat ketepatan yang
lebih tinggi daripada current yield
Discount rate yang menjadikan present value dari pembayaran sama dengan harga
obligasi
Berdasar asumsi bahwa pembayaran yang diterima direinvestasi pada coupon rate
Current yield ditambah rata-rata besarnya capital gain setahun
Dibawah coupon rate ketika obligasi dijual discount dan diatas coupon rate ketika
obligasi dijual premium
Which one of these is a disadvantage of the corporate form of business?

disadvantage of the corporate form is the double taxation to shareholders of distributed earnings and dividends.
Access to capital
Unlimited personal liability for owners
Limited \rm life
Legal requirements
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Jika laba sebuah perusahaan sebesar Rp 100 miliar, dan DPO nya sebesar 30%,
berapakah laba yang ditahan menjadi ekuitas?
Rp 20 miliar
Rp 100 miliar
Rp 30 miliar
Rp 70 miliar
Sebuah proyek yang memiliki risiko lebih tinggi dari rata-rata menawarkan tingkat Return
pengembalian sebesar 14%. Pernyataan mana yang benar jika biaya modal
perusahaan sebesar 12% dan biaya modal proyek sebesar 15%?
Cost
Jika NPV Positif Maka Investasi Tersebut dianggap Layak
Jika NPV Negatif maka sebaliknya
NPV proyek positif; proyek layak (diterima).
NPV proyek negatif; proyek tidak layak (ditolak) Cost > Return, NPV Negatif, Proyek ditolak
NPV proyek positif; proyek tidak layak (ditolak).
NPV proyek negatif; proyek layak (diterima)
When the management of a business is conducted by individuals other than the

owners, the business is most likely to be a:
A sole proprietorship is the simplest business structure. There is only one owner
who files a personal income tax return for all profits earned. There is no legal
distinction between the business and the owner, meaning that any financial or
corporation. legal obligations are the sole responsibility of the owner.
A corporation, on the other hand, separates the owner from the business, and
sole proprietorship. defines the business as its own legal entity. The owner is not personally liable for
the business’s financial and legal responsibilities and also benefits from its
corporation status through advantages like small business tax rates and easier
access to capital.
partnership.
general partner.
Which form of organization provides limited liability for the firm but yet allows the
professionals working within that firm to be sued personally?
Dalam limited liability partnership, perlindungan hukum diterapkan
pada semua partner, baik yang umum maupun terbatas (seperti silent
Limited liability partnership partner yang disebutkan sebelumnya)
This means your exposure to any retribution as a business owner—

should your business not do well and incur debts or losses—is limited.
Limited liability company In most cases your personal assets cannot be seized for debts
incurred by the business. Corporations are separate legal entities and
owners are not personally responsible for the business’s financial and
Sole proprietorship legal liabilities
Professional corporation
Risk Premium
Expected rate of return dari sebuah proyek pada tingkat risiko tertentu, minimal
adalah sebesar:
Biaya modal proyek.
Biaya modal perusahaan.
risk-free rate of return.
beta x market risk premium.
Jika mengubah tingkat diskosto dari biaya modal perusahaan menjadi biaya modal
proyek sehingga NPV berubah dari negatif menjadi positif, maka proyek tersebut
harus menggunakan:
Biaya modal perusahaan dan menjadi layak (diterima)
Biaya modal perusahaan dan menjadi tidak layak (ditolak)
Biaya modal proyek dan menjadi layak
Biaya modal proyek dan menjadi tidak layak
Dalam penilaian aset, risiko suatu asset akan tercermin pada : ???????
Cash outiow
Cash iniow
Net cash iow
Discount rate
Anda telah menentukan profitabilitas suatu rencana proyek berdasarkan present

value aliran kas. Manakah di antara hal berikut ini yang menjadikan present
value menjadi lebih besar?
Discount rate menurun
Aliran kas masuk menjadi lebih lama tetapi totalnya sama
Discount rate meningkat
Discount rate sama
Which of the following is least likely to be discussed in the articles of

incorporation? Which of the following is least likely to be discussed in the
articles of incorporation? Multiple Choice How the firm is to be
financed; The purpose of the business; The price range of the
shares of stock; How the board of directors is to be structured
How the \rm is to be \nanced
The purpose of the business
The price range of the shares of stock
How the board of directors is to be structured
Which one of these is not considered to be a security?

Securities are financial assets that can be traded freely in the
securities exchange market. There are some common
securities: stocks, corporate bonds, Treasury bonds, futures,
options, etc.
Shares of GE stock
A bond traded in the \nancial market
A mortgage loan issued and held by a bank
A convertible bond issued to the public
Untuk melihat berapa banyak laba perusahaan yang tidak dibagi sebagai dividen,
kita mesti lihat laporan keuangan sebagai berikut:
Balance sheet
Income Statement
Laporan laba ditahan adalah laporan keuangan dasar. Laporan ini menjelaskan
Statement of retained earning perubahan pada laba ditahan perusahaan selama periode pelaporan. Hal ini
mengurai perubahan pada kepentingan pemilik dalam suatu organisasi, dan dalam
penerapan laba ditahan atau surplus dari satu periode akuntansi ke periode yang
Statement of cashiow berikutnya
Jika biaya modal perusahaan sebesar 20% dan biaya modal proyek diusulkan
sebesar 15%, maka mendiskon arus kas perusahaan sebesar 20% akan: ?????
Modal adalah cost of Debt (hutang), diskon ratenya tidak bisa lebih besar dari cost of debt nya
Menentukan di mana posisi proyek terkait dengan security market line.
Membuat proyek kelihatan menarik daripada seharusnya.
Menjadi benar secara teori.
Membuatnya menjadi salah dan menyebabkan proyek menjadi ditolak
Which of the following is a disadvantage to incorporating a business?

Advantages of incorporating a business include: Limited liability, ability to
raise more money for investment, size, perpetual life, ease of ownership
Easier access to \nancial markets change, ease of attracting talented employees, separation of ownership
from management.
Disadvantages of incorporating are: Initial cost, extensive paperwork,
double taxation, two tax returns, size, difficulty to terminate, possible
Limited liability conflict with stockholders and board of directors.
Becoming a permanent legal entity
Pro\ts taxed at the corporate level and the shareholder level
Kelima obligasi di bawah ini memiliki nilai nominal dan tanggal jatuh tempo yang
sama, tetapi manakah dari obligasi tersebut yang bernilai paling tinggi? ???????
Kupon 10% dan yield to maturity 15%
In a partnership form of organization, income tax liability, if any, is incurred by:
the partnership itself. advantages of partnerships

-more financial resources
-shared management and pooled skills and knowledge
the partners individually. -longer survival
-no special taxes
both the partnership and the partners.
neither the partnership nor the partners.
Dasar pemikiran investor membeli obligasi adalah:
Memberikan aliran pendapatan yang lebih stabil dibandingkan dengan return dari
saham
Memberikan aliran pendapatan yang kurang stabil dibandingkan dengan return

dari saham
Lebih mudah diprediksi harga pasarnya bagi investor pemula hanya dengan
mengetahui informasi perubahan suku bunga
a dan c benar
A common problem for closely held corporations is:
the lack of access to substantial amounts of capital.
the restriction that shareholders receive only one vote each.
the separation of ownership and management.
an abundance of agency problems.
Which one of the following would correctly differentiate general partners from
limited partners in a limited partnership?
General partners have more job experience.
General partners have an ownership interest.
General partners are subject to double taxation.
General partners have unlimited personal liability.
Berdasarkan konsep obligasi, maka hubungan harga obligasi dengan tingkat bunga
adalah:
Positif
Tidak berhubungan
Negatif
Positif atau negatif tergantung analisis
Which one of the following is not a real asset?
A patent
A personal IOU
A checking account balance
A share of stock
Anda telah menentukan profitabilitas suatu rencana proyek berdasarkan present

value aliran kas. Manakah di antara hal berikut ini yang menjadikan present
value menjadi lebih besar?
Discount rate menurun
Aliran kas masuk menjadi lebih lama tetapi totalnya sama
Discount rate meningkat
Discount rate sama
Manakah yang menentukan return minimum yang bisa diterima dari suatu
investasi?
Peluang alternative investasi yang tersedia
Pro\t margin dari perusahaan
Return dari saham perusahaan
Return dari efek utang tanpa risiko
Which one of these statements correctly applies to a limited partnership?
All partners share the daily management duties.
All partners enjoy limited personal liability
General partners have unlimited personal liability.
Taxes are imposed at both the \rm and the personal level on pro\ts earned.
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QUIZ#1- ACCOUNTING AND FINANCE 24/09/22 17.

QUIZ#1- ACCOUNTING AND FINANCE

Muhammad Andy Hakim

Pilihlah salah satu jawaban yang menurut Anda benar

Realized compound yield (RCY) akan sama dengan YTM bila:

Kupon di reinvestasi pada tingkat rate yang berbeda-beda

Kupon tidak di reinvestasi

Tidak ada kondisi yang menjelaskan hubungan RCY dengan YTM

Kupon di reinvestasi pada tingkat YTM

Which one of the following gives a corporation its permanence

Separation of ownership and control

top corporate management.

the corporation's board of directors.

the corporation's shareholders.

all corporate employees.

increase their access to funds.

avoid double taxation of their pro\ts.

Nilai instrinsik obligasi haruslah sama dengan:

Present value ekspektasi arus kas masa depan

Future value nilai masa depan

Future value ekspektasi arus kas masa depan

Jika investor memperkirakan ketidakpastian akan meningkat pada pasar obligasi,

The sole proprietorship and general partnership expose the

Businesses are a key component for any economy as they

Unlimited liability refers to the full legal responsibility that

Harga Obligasi dan Yield

Tingkat kupon obligasi bersifat tetap

Harga obligasi bergerak berlawanan dengan suku bunga

Penurunan suku bunga akan meningkatkan harga obligasi

Peningkatan suku bunga akan menurunkan harga obligasi

Harga obligasi bergerak searah dengan suku bunga

Manakah di bawah ini yang tidak mengurangi besarnya laba perusahaan?

Perusahaan yang menerbitkan obligasi dengan ﬁtur callable, akan menarik

Bunga pasar lebih kecil dibandingkan kupon bunga

Bunga pasar sama dengan kupon bunga

Bunga pasar lebih besar dibandingkan kupon bunga

Bunga pasar berubah-ubah

A board of directors is elected as a representative of the corporation's:

Istilah struktur modal (capital structure) merujuk pada:

pendanaan jangka panjang suatu perusahaan

jangka waktu yang dibutuhkan untuk membayar utang

apakah suatu perusahaan berinvestasi pada proyek capital budgeting

jenis aset yang dimiliki oleh suatu perusahaan.

15 tahun, 15% kupon

10 tahun, 15% kupon

10 tahun, 10% kupon

A corporation is considered to be closely held when:

A corporation is considered to be closely held if it has a small number of

the market value of the shares is stable.

it operates in a small geographic area.

management also serves as the board of directors.

Which one of the following is a ﬁnancial asset?

A machine Real Asset

A patent Real Asset

A factory Real Asset

Biaya modal proyek adalah:

Sama dengan biaya modal perusahaan

Lebih kecil dari biaya modal perusahaan

Lebih besar dari biaya modal perusahaan

Tidak selalu berkaitan dengan biaya modal perusahaan

Corporations are referred to as public companies when their:

shareholders have no tax liability.

shares are held by the federal or state government.