<?xml version='1.0' encoding='UTF-8'?><codeBook xmlns="ddi:codebook:2_5" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="ddi:codebook:2_5 https://ddialliance.org/Specification/DDI-Codebook/2.5/XMLSchema/codebook.xsd" version="2.5"><docDscr><citation><titlStmt><titl>Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi</titl><IDNo agency="DOI">doi:10.34820/FK2/GZDEIA</IDNo></titlStmt><distStmt><distrbtr source="archive">Telkom University Dataverse</distrbtr><distDate>2023-10-04</distDate></distStmt><verStmt source="archive"><version date="2023-10-04" type="RELEASED">1</version></verStmt><biblCit>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</biblCit></citation></docDscr><stdyDscr><citation><titlStmt><titl>Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi</titl><IDNo agency="DOI">doi:10.34820/FK2/GZDEIA</IDNo></titlStmt><rspStmt><AuthEnty affiliation="Telkom university">Zultilisna, Djusnimar</AuthEnty></rspStmt><prodStmt/><distStmt><distrbtr source="archive">Telkom University Dataverse</distrbtr><contact affiliation="Telkom university" email="titi@telkomuniversity.ac.id">Zultilisna, Djusnimar</contact><depositr>Zultilisna, Djusnimar</depositr><depDate>2022-09-23</depDate></distStmt></citation><stdyInfo><subject><keyword>Business and Management</keyword><keyword>Auditor, Konflik Kepentingan, Manajemen Perusahaan, Dilema Etis</keyword></subject><abstract>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.</abstract><sumDscr/></stdyInfo><method><dataColl><sources/></dataColl><anlyInfo/></method><dataAccs><notes type="DVN:TOU" level="dv">CC0 Waiver</notes><setAvail/><useStmt/></dataAccs><othrStdyMat/></stdyDscr></codeBook>