10.34820/FK2/GZDEIA Zultilisna, Djusnimar(Telkom university) Telkom University Dataverse 2023 This study aims to reveal the involvement of auditors in conflicts of interest with company management. In this study, it will be understood how conflicts of interest can arise between auditors and company management and indications of such conflicts of interest can be seen during the audit process. This study uses a qualitative approach and phenomenological methods to reveal the phenomenon of conflict of interest between auditors and company management. The object of the research was carried out in a hospital as an audit client and a public accounting firm as an auditor in East Java. The results showed that there was a conflict of interest between auditors and company clients based on economic dependence, career threats, and ethical dilemmas experienced by auditors, thereby reducing independent attitudes. Zultilisna, Djusnimar(Telkom university)