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Darwis Said, Darwis
Hasanuddin University
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INTERNAL AUDITOR INDEPENDENCE UNDER CONFLICTS OF INTEREST AND RELATIONAL PRESSURE: A PHENOMENOLOGICAL STUDY Arianti; Nur Khaerunnisa Zakir; Syarifah Fatimiyah; Alimuddin; Darwis Said
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

This study aims to understand the experiences of internal auditors in maintaining independence in audit conflict of interest situations. The study uses a qualitative approach with a phenomenological method to explore the experiences of internal auditors when facing independence threats in the audit process. The research informants consisted of two internal auditors: an auditor who audited a colleague suspected of fraud and an auditor who faced audit pressure due to power relations within the organization. Data were collected through in-depth interviews and analyzed using Moustakas' phenomenological approach. The results show that auditor independence is not only interpreted as compliance with professional standards, but also as a moral responsibility and professional identity of the auditor. Threats to independence arise through relational closeness, social pressure, and power relations that give rise to internal conflicts in the audit process. Auditors strive to maintain objectivity through self-control, limiting personal interactions, and a commitment to professionalism and integrity. This study shows that auditor independence is a complex experience that simultaneously involves professional, emotional, social, and moral dimensions.
Co-Authors A. Alyani Achmad Abdul Rahman Afifah Ahmad Sani Ahmad, A. Ikhwanul Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Muhammad Dahlan Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aziz Thaba Azizah, Nabila Nurul Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Cindy Nur Azaria Mansa Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono Edy Susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Gratia Triyana Nusa Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Icha Mustamin Ikhwan M. Said Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Lilis Karfina Ar Lopes, Rui Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadhirah Nagu Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Khaerunnisa Zakir Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurhayati Nurhayati Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Suhardi Suhardi Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin