The purpose of this study to analyze the effect of competence, motivation and organizational culture on organizational commitment and employee performance. The research was conducted at the Institute of Education and Training of South Sulawesi province with a population of 513 employees and based on Slovin formulation; sample set as many as 224 employees. Research hypothesis was tested by using Structural Equation Models (Analysis of Moment Structures, AMOS version 18). The study found that the competence and organizational culture has a positive and significant effect on organizational commitment. Work motivation has a negative and insignificant effect on organizational commitment. Competence, organizational culture and organizational commitment have a positive and significant effect on employee performance. Work motivation has a negative and insignificant effect on employee performance. Organizational commitment as a mediating variable in explaining the effect of work motivation on employees performance, whereas in, explains the effect of competency and organizational culture on performance, organizational commitment is not proven

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The purpose of this research was to investigate and analyze the direct effect of corporategovernance and corporate social responsibility on financial performance and their indirect effect throughefficiency. This research used quantitative approach with samples of manufacturing firms which were selectedusing purposive sampling that listed in Indonesia Stock Exchange. There were 297 observations years-firms(2009-2012). The results of this research showed that corporate governance didn’t have effect on financialperformance (ROA &Tobins Q), neither direct nor indirect effect through efficiency. In contrast, there wasempirical evidence that corporate social responsibility has positive influence on financial performance (ROA),either direct or indirect effect through efficiency. However, corporate social responsibility has negative effect on financial performance (Tobins Q), either direct or indirect effect through efficiency.

Based on ethical judgment, we examine the Auditor experience and ethical judgment: Examining the moderating role of knowledge. We hypothesize that the auditor's knowledge can be moderate the effect of auditor's experience on ethical judgment. Our research hypothesis was tested in a survey of 97 government auditors in South Sulawesi (Indonesia). Variance-based SEM techniques (structural equation models) with employs WarpPLS 6.0 was used to verify the hypothesis. The results of the study show that the auditor's knowledge acts as a quasi-moderator variable in explaining the relationship between auditor's experience and ethical judgment.

A sample of 37 banks is believed to have gained enough information during 2015-2019 to analyze the bank on the Indonesian Stock Exchange, up to 185. The use of the chow test explains if the modeling is a fixed effects model, so the information obtained is more accurate. This study confirms that if a large of board size affects the ability to monitor business operations properly, CSR disclosure may be higher. Apparently, every board meeting is discussed on CSR disclosures. In fact, independent commissioners or non-executive directors trigger CSR disclosure. Later, the financial performance component stated that increased leverage affected low CSR while on the other hand high company size and profitability resulted in better CSR disclosure. Operating banking is not only profitable but requires active participation shown to stakeholders and environmental concern as it ensures continuity of operations so that the bank is a system unit of the surrounding social system.