PENGARUH KINERJA LINGKUNGAN TERHADAP RETURN ON ASSETS DAN RETURN ON SALES PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011

Abstract

This purpose of this research to know influence performance environmental of the
Return On Assets and Return On Sales. In this research measured environmental
performance using the PROPER while profitability using ROA and ROS. To take the sample
using Purposive sampling method. The company which became the sample is 6 companies
which listed on Bursa Efek Indonesia (BEI). This research using Structural Equation
Modeling analysis (SEM) by approach Partial Least Square (PLS). This research result
indicates that environmental performance influential negative to ROA and ROS.
Keywords: PROPER, Return On Assets, Return On Sales