Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi (doi:10.34820/FK2/GZDEIA)

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Document Description

Citation

Title:

Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi

Identification Number:

doi:10.34820/FK2/GZDEIA

Distributor:

Telkom University Dataverse

Date of Distribution:

2023-10-04

Version:

1

Bibliographic 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

Study Description

Citation

Title:

Replication Data for: Konflik Kepentingan dan Keterlibatan Auditor, sebuah studi fenomenologi

Identification Number:

doi:10.34820/FK2/GZDEIA

Authoring Entity:

Zultilisna, Djusnimar (Telkom university)

Distributor:

Telkom University Dataverse

Access Authority:

Zultilisna, Djusnimar

Depositor:

Zultilisna, Djusnimar

Date of Deposit:

2022-09-23

Study Scope

Keywords:

Business and Management, Auditor, Konflik Kepentingan, Manajemen Perusahaan, Dilema Etis

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.

Methodology and Processing

Sources Statement

Data Access

Notes:

CC0 Waiver

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