This study aims to examine the influence of employee attitudes, emotions, and motivation on the financial reporting system in villages in the Siman sub-district, Ponorogo. The data used in this study are primary data in the form of questionnaires distributed based on the characteristics determined by the researcher. The population in this study were all village employees/equipment in the Siman sub-district, Ponorogo. Sampling using the slovin method and obtained a total sample of 72 respondents. The data analysis method uses multiple linear regression analysis assisted by the SPSS version 25 application. Tests in this study use data quality tests and hypothesis testing. The results of this study indicate that the attitudes, emotions, and motivation of village employees/equivalents have a significant effect on the financial reporting system. The better the attitudes, emotions, and motivation possessed by village employees/equivalents, the better the financial reporting system and process will be.
Kata Kunci: Attitudes, Emotions, Motivation, Village Financial Reporting System.