Ni Luh Gde Lydia Kusumadewi, S.I.Kom., S.E., M.S.Ak.
8/5/2026 12:00:00 AM
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NIDN
Academic Position
E-mail
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: 0306058803
: Assisstant Professor
: lydia.kusumadewi@atmajaya.ac.id
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Biography
I am Ni Luh Gde Lydia Kusumadewi, a lecturer and researcher in Financial
Accounting at Atma Jaya Catholic University of Indonesia, with more than a
decade of experience across education, auditing, and consulting. My dual
background in Communication Science and Accounting shapes how I work: turning
technical financial concepts into something clear, usable, and relevant.
Before entering academia, I led F&B internal control work at PT Mitra
Adiperkasa, Tbk. That grounding keeps my research close to practice: corporate
governance, investment efficiency, risk management, and green banking in
Indonesia's banking sector.
Beyond the classroom, I advocate for community financial literacy. At TEDxUAJ
2024, "Preserving Bali's Traditions Through Financial Literacy," I explored
how cultural tradition and financial security can reinforce each other.
I currently serve as Faculty Secretary of the School of Business and Social
Innovation, coordinating the faculty's academic, financial, and administrative
operations.
S1 Ilmu Komunikasi (Konsentrasi: Komunikasi Massa), LSPR Communication and Business Institute (2010)
S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Indonesia Atma Jaya (2012)
S2 Magister Sains Akuntansi – Program Profesi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia (2019)
Financial Accounting
Corporate Governance
Investment Efficiency and Firm Value
Sustainable Finance (Green Banking and ESG)
Risk Management and Internal Control
Financial Literacy
Principles of Accounting I & II
Intermediate Financial Accounting I & II
Internship
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2018, Evaluasi Implementasi Kebijakan Anggaran Pembangunan Ekonomi Pemerintahan Daerah
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2018, Finance of Regional Government: An Evaluation of Economic Development Policy Budget
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2018, Study Of Local Government Problems in Implementation Of Development Budget Policy Planning In Economic Sector of Indonesia
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2020, The Effect of Corporate Social Responsibility on the Firm Value with Risk Management as a Moderating Variable
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2020, The effect of three types of agency problems on the firm performance: evidence from Indonesia
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2021, Corporate Governance and Investment Efficiency in Indonesia: the Moderating Role of Industry Competition
Ni Luh Gde Lydia Kusumadewi S.I.Kom., S.E., M.S.Ak, 2022, Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Terbuka Sektor Manufaktur Periode 2016 - 2020
Green Banking, Manajemen Risiko, dan Kepemilikan Asing: Analisis Determinan Nilai Pasar Perbankan di Indonesia. Ultimaccounting: Jurnal Ilmu Akuntansi, 17(1), 97–116. (2025).
Efisiensi Investasi, Tata Kelola, dan Nilai Perusahaan: Studi pada Sektor Manufaktur. BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, 21(2), 125–144. (2024).
Corporate Governance and Investment Efficiency in Indonesia: The Moderating Role of Industry Competition. Journal of Financial Reporting and Accounting (Emerald, Scopus), 20(2), 371–384. (2022).
