This study aimed to test empirically the effect of financial and non financial compensation on professionalism and lecturer's performance. The study population was all lecturers who are certified, public and private lecturers at the private universities in Makassar (Indonesia). Stratified proportional random sampling was used to obtain the total sample of 111 lecturers'. Covariance-based SEM (SEMPLS) with a WarpPLS 5.0 used in this study. The results of the study provide evidence that financial and non financial compensation has a positive and significant effect on the lecturer's professionalism. Financial compensation has a positive and significant effect on the lecturer performance but non financial compensation did not. The level of professionalism has a positive and significant effect on the lecturer's performance. Professionalism can be evident as a mediating role in explained effect of financial and non financial compensation on lecturer's performance.

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.