Dr. Heny Kurniawati, SST.Ak., M.Sc

Dr. Heny Kurniawati, SST.Ak., M.Sc

Lecturer Specialist - S3

Heny Kurniawati obtained her Diploma IV degree from Sekolah Tinggi Akuntansi Negara (Indonesian State College of Accountancy), her Master degree from University of Illinois at Urbana Champaign, US, and her Phd at Ghent University, Belgium.  She teaches Corporate Reporting, Auditing, Corporate Governance, and Research Methods in bachelor and master degree.

Her research focuses on the role of auditing and corporate reporting within the context of emerging markets, especially Indonesia.

Recent publications

Kurniawati, H.Van Cauwenberge, P. & Vander Bauwhede, H. (2020), “Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia”, Managerial Auditing Journal, Vol. 35 No. 6, pp. 731-757. https://doi.org/10.1108/MAJ-05-2019-2291

Kurniawati, H., Van Cauwenberge, P., & Vander Bauwhede, H. (2019). Affiliation of Indonesian audit firms with Big4 and second‐tier audit firms and the cost of debt. International Journal of Auditing, 23(3), 387-402.




  1. LPDP Awardee for Doctoral Degree Program (2014 – 2018)
  2. Best paper on International Conference on Accounting and Finance, Yogyakarta (2018) for “Foreign ownership and board membership from developed versus emerging countries and auditor choice: evidence of Indonesia”
  3. PKM Dana KUR dan pemberdayaan pengusaha perempuan UMKM di Jakarta Pusat (Hibah Dikti 2018 Pengabdian Masyarakat)