{"id":10102,"identifier":"FK2/GZDEIA","persistentUrl":"https://doi.org/10.34820/FK2/GZDEIA","protocol":"doi","authority":"10.34820","publisher":"Telkom University Dataverse","publicationDate":"2023-10-04","storageIdentifier":"file://10.34820/FK2/GZDEIA","datasetVersion":{"id":648,"datasetId":10102,"datasetPersistentId":"doi:10.34820/FK2/GZDEIA","storageIdentifier":"file://10.34820/FK2/GZDEIA","versionNumber":1,"versionMinorNumber":0,"versionState":"RELEASED","lastUpdateTime":"2023-10-04T09:06:54Z","releaseTime":"2023-10-04T09:06:54Z","createTime":"2022-09-23T07:34:42Z","license":"CC0","termsOfUse":"CC0 Waiver","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi"},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Zultilisna, Djusnimar"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Telkom university"},"authorIdentifierScheme":{"typeName":"authorIdentifierScheme","multiple":false,"typeClass":"controlledVocabulary","value":"ResearcherID"},"authorIdentifier":{"typeName":"authorIdentifier","multiple":false,"typeClass":"primitive","value":"4256529"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactName":{"typeName":"datasetContactName","multiple":false,"typeClass":"primitive","value":"Zultilisna, Djusnimar"},"datasetContactAffiliation":{"typeName":"datasetContactAffiliation","multiple":false,"typeClass":"primitive","value":"Telkom university"},"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"titi@telkomuniversity.ac.id"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"This study aims to reveal the involvement of auditors in conflicts of interest with company management.\nIn this study, it will be understood how conflicts of interest can arise between auditors and company\nmanagement and indications of such conflicts of interest can be seen during the audit process. This\nstudy uses a qualitative approach and phenomenological methods to reveal the phenomenon of conflict\nof interest between auditors and company management. The object of the research was carried out in\na hospital as an audit client and a public accounting firm as an auditor in East Java. The results showed\nthat there was a conflict of interest between auditors and company clients based on economic\ndependence, career threats, and ethical dilemmas experienced by auditors, thereby reducing\nindependent attitudes."}}]},{"typeName":"subject","multiple":true,"typeClass":"controlledVocabulary","value":["Business and Management"]},{"typeName":"keyword","multiple":true,"typeClass":"compound","value":[{"keywordValue":{"typeName":"keywordValue","multiple":false,"typeClass":"primitive","value":"Auditor, Konflik Kepentingan, Manajemen Perusahaan, Dilema Etis"}}]},{"typeName":"publication","multiple":true,"typeClass":"compound","value":[{"publicationIDType":{"typeName":"publicationIDType","multiple":false,"typeClass":"controlledVocabulary","value":"doi"}}]},{"typeName":"depositor","multiple":false,"typeClass":"primitive","value":"Zultilisna, Djusnimar"},{"typeName":"dateOfDeposit","multiple":false,"typeClass":"primitive","value":"2022-09-23"}]}},"files":[],"citation":"Zultilisna, Djusnimar, 2023, \"Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi\", https://doi.org/10.34820/FK2/GZDEIA, Telkom University Dataverse, V1"}}