<?xml version='1.0' encoding='UTF-8'?><metadata xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns="http://dublincore.org/documents/dcmi-terms/"><dcterms:title>Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi</dcterms:title><dcterms:identifier>https://doi.org/10.34820/FK2/GZDEIA</dcterms:identifier><dcterms:creator>Zultilisna, Djusnimar</dcterms:creator><dcterms:publisher>Telkom University Dataverse</dcterms:publisher><dcterms:issued>2023-10-04</dcterms:issued><dcterms:modified>2023-10-04T09:06:54Z</dcterms:modified><dcterms:description>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.</dcterms:description><dcterms:subject>Business and Management</dcterms:subject><dcterms:subject>Auditor, Konflik Kepentingan, Manajemen Perusahaan, Dilema Etis</dcterms:subject><dcterms:isReferencedBy>doi</dcterms:isReferencedBy><dcterms:contributor>Zultilisna, Djusnimar</dcterms:contributor><dcterms:dateSubmitted>2022-09-23</dcterms:dateSubmitted><dcterms:license>CC0</dcterms:license><dcterms:rights>CC0 Waiver</dcterms:rights></metadata>