This study aims to examine the relationship between workplace and classroom incivility to learning engagement and the moderating role of internal locus of control in these relationships. An online questionnaire was administered to 432 students from three private universities in Jakarta, Indonesia. The regression analysis results showed that both workplace and classroom incivility has a negative and significant effect on learning engagement. In addition, the direct effect of workplace incivility on learning engagement is moderated by the locus of control. The negative effect of workplace incivility on learning engagement is stronger for students with low levels of internal locus of control than for those students with high levels of internal locus of control. This study provides a better understanding of the internal mechanism condition to reduce the negative effects of incivility experiences that occur in the workplace and classroom among student employees. The implications and limitations are also discussed.
This study shows that the phenomenon arising from low governance practices is identified as one of the causes of the global financial crisis and corporate financial scandals that have an effect on the increase of tax avoidance. In addition, research in Indonesia that examines tax avoidance information by taking into account corporate governance mechanisms is still less consistent and is such a new perspective that it becomes a main consideration for this study. Likewise, the calculation using the Avoidance Tax Rate proxy developed in this study was conducted to test how much tax avoidance has been done by companies. The population for this study was taken from the manufacturing industries listed on the Indonesia Stock Exchange from 2015-2019 assumed to have conducted tax avoidance. The total samples of 87 companies were selected by following a purposive sampling procedure. The statistical analysis using multiple regression shows that the board of commissioners had a significant negative effect on tax avoidance; while, Independent commissioners had a significantly negative effect on tax avoidance and institutional ownership on tax avoidance. This study indicates that the interactive effect of corporate governance and tax avoidance is the better and optimal corporate governance as a control mechanism and the balancing power. The lower corporate governance mechanism will make it easier for companies to take tax avoidance actions.
This research is motivated by the phenomenon that exists today that many companies have poor governance so that the practice of tax avoidance is increasingly carried out. The purpose of this study is to analyze the mechanism of corporate governance as measured by independent commissioners, institutional ownership, and the board of commissioners on tax avoidance which has implications for company value. Population of this research from manufacture industries. Total sample are 87 companies and 435 objects in the period 2013-2017 with purposive sampling method. The results of statistical analysis using PLS-SEM. The results shown in the direct effect path that is corporate governance mechanism is a significant factor in influencing company value in a positive direction, otherwise different results shown by corporate governance mechanisms that are has a negative significance to tax avoidance and tax avoidance has a positive significance to the value of the firm. This study also examines the indirect effect (indirect effect) where the results of the analysis show the mechanism of corporate governance has a positive significance to the firm value when mediated by the variable tax avoidance. The impact of this research is that the better corporate governance as a control and supervision mechanism, the higher value of the firm, whereas a lower corporate governance mechanism makes management opportunities to do tax avoidance higher.
Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm. Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction. This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance.
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