PENILAIAN TINGKAT KESEHATAN KEUANGAN PT POS INDONESIA (PERSERO) PERIODE 2016-2018

This study aims to analyze the development of health assessment indicators and the financial health condition of PT Pos Indonesia (Persero). This research used a quantitative approach. The analysis technique used for evaluating the level of financial health referred to the Decree of The Minister of State-Owned Enterprises No. Kep-100/MBU/2002. The data collection technique used was documentation studies sourced from the annual report of PT Pos Indonesia (Persero) from 2016 through 2018. The results showed that the development of the indicator value of return on equity, return on investment, and cash ratio decreased, while the value of collection periods, the ratio of equity to total assets, and inventory turn over increased. This study also found the fluctuated value of the current ratio and total asset turnover. The financial health assessment in 2016 and 2017 had a healthy predicate. However, in 2018, it had an unhealthy financial health assessment predicate. Therefore, the company needs to have better financial performance to achieve good financial health conditions that will finally affect all stakeholders. Keywords: financial health assessment, financial health development, financial performance, financial health predicate