Abstract
This study aims to empirically analyze the influence of subjective norms, the performance of government officials, clarity of budget targets, and prosocial behavior on village financial transparency, the influence of subjective norms, performance of government officials, clarity of budget targets, prosocial behavior, and transparency on village financial accountability. The data source in this study uses primary data by distributing questionnaires to 20 villages in East Lombok Regency. The results of this study indicate that hypotheses (H1), (H2), and (H3) variables of subjective norms, performance of government officials, clarity of budget targets have a positive and significant effect on village financial transparency. Hypothesis (H4) prosocial behavior has a negative and significant effect on village financial transparency. Hypotheses (H5), (H6), and (H7), subjective norms, performance of government apparatus, and clarity of budget targets, have no effect and are significant to village financial accountability. prosocial behavior has a positive and significant effect on village financial accountability. Transparency has a negative and significant effect on village financial accountability.
 Keywords: Subjective Norms; Performance of Government Apparatus; Budget Target Clarity; Prosocial Behavior; Transparency; Accountability
Highlights
This study aims to analyze the influence of subjective norms, performance of government officials, clarity of budget targets and prosocial behavior towards transparency and accountability of village finances
The results showed that subjective norms, the performance of government officials, and the clarity of budget targets had a positive effect on transparency while prosocial behavior had no effect on transparency
Sumber: Data Penelitian, 2019 Dari tabel 9 menunjukkan bahwa nilai sig untuk hasil uji kelayakan model 1 sebesar 0,002 lebih kecil dari 0,05 artinya variabel independen norma subyektif,kinerja aparatur pemerintah, kejelasan sasaran anggaran, prosocial behavior, dan transparansi mampu memperediksi variabel dependen akuntabilitas
Summary
This study aims to analyze the influence of subjective norms, performance of government officials, clarity of budget targets and prosocial behavior towards transparency and accountability of village finances. Kinerja aparatur pemerintah desa, kejelasan sasaran anggaran, prosocial behavior, dan transparansi berpengaruh terhadap akuntabilitas keuangan desa sebesar 24,7% dan sisanya dipengaruhi oleh variabel lain.
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