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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Religious and Cultural Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Journal of Economics and Business UBS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Abdimas Langkanae International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Margin: Jurnal Lentera Managemen Keuangan IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances: Jurnal Ekonomi & Bisnis International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia IDEI: JURNAL EKONOMI & BISNIS
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 A. Ikhwanul Ahmad Abdul Rahman Adnan AS Afifah Afrah Namirah Kamal Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Anastasia Gloria Panggeso Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Muhammad Dahlan Andi Mulia Saleh Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti ARIFUDDIN Arifuddin Arifuddin Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aunneke J Paembonan Ayu Dhina Anggraeni Aziz Thaba Azizah, Nabila Nurul Beloan, Bertha Binti Johari, Fuadah Buya Rama Ismail Christian, Ferry Cindy Nur Azaria Mansa Depi, Sri Desi Nurdiyanti Devianti Tajuddin Dinah Diyanah Burhan Edi Harsono Edy Susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Elsa Imelda Enrico Paul Erna Pasanda Febriani Febrianti, Intan Fiona Octaviani 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 Huriyn Putri Askiah Juhari Husein Afiat Icha Mustamin Ikhwan M. Said Inayah Chintaki MZ Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Irwan Pratama Ivan Kanel Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Khatmi Tamtami Nisa Lilis Karfina Ar Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Mariani Salle Pasulu Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh Faiz Qaidhan Jamsir Muh. Arif Muh. Farhan Muhajir Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Nurwahyudi Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Mutiara Khairunnisa Suhardi 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 Nurhikmah Dewi Anugrah Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya Rousilita Suhendah Rui Lopes S. Syarifuddin Saida Said Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Serilia Tangalayuk Siska Apriana Siti Maryam M. Sillehu Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Sudirman Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yudi Basma Albahrun Yuliana Tahir Yulita, Elvin Zainal Potton Zuhalwah Yuliah Ilham