cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Accounting Analysis Journal
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 30 Documents
Search results for , issue "Vol 5 No 4 (2016): November 2016" : 30 Documents clear
Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables Muktiningtyas, Dita; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12545

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Lingkungan Etika dan Kompleksitas Tugas terhadap Audit Judgmentdan interaksi kedua variabel independen tersebut dengan Tipe Kepribadian dan Locus Of Control sebagai variabel moderasi terhadap Audit Judgment. Peneltian ini menggunakan data primer dengan populasi auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Penelitian ini menggunakan teknik convenience sampling untuk menentukan sampel. Penelitian ini menggunakan analisis regresi berganda dan uji interaksi selisih nilai mutlak untuk pengujian hipotesis menggunakan SPSS versi 21. Hasil penelitian ini menunjukan bahwa lingkungan etika berpengaruh positif signifikan terhadap audit judgment, kompleksitas tugas berpengaruh positif signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. The purpose of this research  to determine effect of ethical environment and complexity of the task on audit judgment with personality type and locus of control become moderated variable to audit judgment. This study uses primary data with entire population of all auditor who work in Public Accountant Offices in Semarang. This research used convenience sampling to select sample. The analytical method used multiple linier regresion and absolut difference value using SPSS version 21. The result shows that ethical environment has positve significant effect on the audit judgment, complexity of the task has positve significant effect on the audit judgment. Ethical environment moderated by personality type  significant on the audit judgment, ethical environment moderated by locus of control is not significanlly effect on the audit judgment. Complexity of the task moderated by personality type  significant on the audit judgment, complexity of the task moderated by locus of control is not significanlly effect on the audit judgment.
Analysis of Factors Effecting on The Probability of Financial Distress Prasetyo, Rifki Adhi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12668

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas financial distress pada perusahaan sektor pertambangan Indonesia. Populasi penelitian yaitu 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 23 sampel perusahaan. Pengolahan data menggunakan teknik analisis regresi logistik dengan bantuan SPSS versi 21. Jenis penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan meliputi analisis statistik deskriptif dan uji multikolinearitas. Dalam pengujian pengaruh antar variabel, alat analisis yang digunakan berupa uji goodness-of-fit, uji overall model fit, dan nagelkerke R square. Berdasarkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa tidak terdapat pengaruh antara variabel solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas terjadinya financial distress. Sedangkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa variabel aktivitas memiliki pengaruh negatif signifikan terhadap probabilitas. This study aims to examine the effects of liquidity, activity, managerial ownership, institutional ownership, and firm size on the probability of financial distress in Indonesian mining sector companies. The research population was 41 mining sector companies listed in Indonesia Stock Exchange in 2010-2014. The sampling technique used purposive sampling method to get 23 company samples. Data processing used logistic regression analysis technique with the help of SPSS version 21. This research type was quantitative research. The analysis tools used including descriptive statistical analysis and multicolinearity test. In testing the effect between variables, the analysis tool used in the form of goodness-of-fit test, overall model fit test, and nagelkerke R square. Based on the testing of research sample used logistic regression indicated that there was no influence between variables of solvability, liquidity, managerial ownership, institutional ownership, and firm size to probability of occurrence of financial distress. While testing the research sample used logistic regression showed that the activity variable had a significant negative effect on the probability
Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability Rokhmatun, Rizka Nur; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2014 yang terdiri dari 90 perusahaan. teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 28 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel pergantian manajemen, financial distress, opini going concern dan profitabilitas secara simultan berpengaruh terhadap pergantian KAP. Sementara itu, variabel pergantian manajemen, financial distress, opini going concern secara parsial berpengaruh terhadap pergantian KAP, variabel profitabilitas tidak berpengaruh secara parsial terhadap pergantian KAP. The purpose of this research are to analyze the influence of management exchange, financial distress, going concern opinion and profitability toward auditor switching. The population in this research are the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consist of 90 companies. The sampling technique is a purposive sampling method which results for 28 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that following variables management exchange, financial distress, going concern opinion, and profitability affect simultaneously toward auditor switching. On the other hand, management exchange, financial distress, going concern opinion  affect partially toward auditor switching, but profitability don’t affect partially toward auditor switching.  
Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism Aminudin, Mohamad Rizal; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11906

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional  sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. This research aims at analyze the effect of fraud risk assessment, auditor?s experience and personality type on auditor?s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor?s ability to detect fraud. Auditor?s experience and personality type was not significantly influenced on auditor?s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior?s experience toward auditor?s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor?s ability to detect fraud.
Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective Muhandisah, Zakiyatul; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14578

Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kecurangan laporan keuangan dengan perspektif fraud triangle. Variabel independen yang digunakan dalam penelitian ini adalah stabilitas keuangan, tekanan eksternal, lingkungan industri, efektivitas pengawasan, dan rasionalisasi. Populasi dalam penelitian ini adalah 58 perusahaan Property, Real estate dan Buliding contruction yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011? 2015. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 32 perusahaan. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, lingkungan industri, dan rasionalisasi berpengaruh positif terhadap prediksi kecurangan laporan keuangan. Sedangkan tekanan eksternal dan efektivitas pengawasan tidak berpengaruh signifikan terhadap prediksi kecurangan laporan keuangan. The purpose of this study was to analyze the prediction of fraudulent financial statements by fraud triangle. The independent variables of this research are of financial stability, external pressure,nature of industry, effective monitoring, and rationalization. The population of this research are 58 listed Property, Real estate dan Buliding contruction firms in Indonesia Stock Exchange (BEI) for the period 2011-2015. Data were selected by purposive sample, it obtained 32 firms for the sample of the research. Logistic Regression Analysis techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that financial stability, nature of industry, and rationalization have significant impact toward fraudulent financial statements. While the external pressure and effective monitoring didn?tsignificanthaveimpact toward fraudulent financial statements.
Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) Setiawati, Eka; Agustina, Linda
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10475

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden. The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The research’s population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.
The Effect of Good Corporate Governence Implementation on Profit Sharing Financing through Banking Risk Nikhmah, Sofrotul; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10513

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. This research is intended to analyses the influence GCG implementation to profit sharing financing with banking risk as intervening variable. The population of this research is Islamic Bank who appropriated of criteria. The research method use linier regression analyze and path analyze. Research results show that GCG implementation variable not influence to banking risk, banking risk variable included financing risk, liquidity risk and operational risk have influence to profit sharing financing, GCG implementation directly influence to profit sharing financing, but not influence by banking risk.
The Analysis of Earnings Persistence Roles in Mediating The Effect of Operating Cash Flow and Debt Level on Stock Return Hanifah, Umi; Khafid, Muhammad
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10640

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi dan tingkat hutang terhadap return saham, serta menganalisis peran persistensi laba dalam memediasi pengaruh arus kas operasi dan tingkat hutang terhadap return saham. Populasi dalam penelitian ini adalah 40 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 41 unit analisis. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dan sobel test dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa arus kas operasi dan tingkat hutang tidak berpengaruh signifikan terhadap return saham, persistensi laba tidak memediasi secara signifikan pengaruh arus kas operasi terhadap return saham, dan persistensi laba mampu memediasi secara signifikan pengaruh tingkat hutang terhadap return saham. The aims of this research are to analyze the impact of operating cash flow and leverage toward stock return, to analyze the role of earning persistence mediates the impact of operating cash flow and leverage toward stock return. The population of this research are 40 listed mining firms in Indonesia Stock Exchange (BEI) for the period 2010-2014. Data were selected by purposive sample, it obtained 41unit analysis for the sample of the research. Multiple linear regression analysis and sobel test techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that operating cash flow and leverage didn’t have significant impact toward stock return, earning persistence didn’t mediate significantly the impact of operating cash flow toward stock return, and earning persistence mediated significantly the impact of leverage toward stock return.
The Effect of Accounting Conservatism, Investment Opportunity Set, Leverage, and Company Size on Earnings Quality Putra, Noor Yudawan; Subowo, Subowo
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10691

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, investment opportunity set, leverage, dan ukuran perusahaan terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan yang terdapat dalam industri sektor barang konsumsi pada tahun 2011-2014 yang terdiri dari 38 perusahaan. Pengambilan sampel dilakukan berdasarkan metode purposive sampling dan diperoleh sebanyak 24 perusahaan. Data analisa yang digunakan adalah Regresi Linier Berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi dan ukuran perusahaan memiliki pengaruh dengan kualitas laba. Sedangkan investment opportunity set dan leverage tidak memiliki pengaruh terhadap kualitas laba. Hasil penelitian secara simultan menunjukkan bahwa seluruh variabel independen berpengaruh terhadap kualitas laba. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian This study aimed to analyze the effect of accounting conservatism, investment opportunity set, leverage, and the size of the company towards the quality of earnings. The population in this study is companies contained in the consumer goods industry in 2011 until 2014 which consists of 38 companies. The sampling technique was purposive sampling method which results for 24 companies. Data analysis used is Multiple Linear Regression. The analysis showed thataccounting conservatism and company size had influence with the quality of earnings. While the investment opportunity set and leverage did not have an influence on the quality of earnings. Simultaneous test showed that variables of accounting conservatism, investment opportunity set, leverage and company size are influence significantly with earning quality. The suggestion for further research is to add another variable and indicator for further research.
The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Azizah, Nur; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10726

Abstract

Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.

Page 2 of 3 | Total Record : 30


Filter by Year

2016 2016


Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue