EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI

This study aims to explore the perception of independence among internal auditors, describe auditor's experience with dilemmas, and how auditors deal these dilemmas. research adopts a phenomenological reveal when encountering conducted interviews four in one prominent higher education institutions Indonesia. The result this demonstrates that role conflicts arise from an dilemma felt by auditors. Consequently, auditor attempts manage conflict adopting coping tactics can minimize occurrence conflict. theory strategies are employed understand handles such