One of the improvements in the integrity and accountability of apparatus performance is related to the improvement of the preparation of government financial reports, especially in terms of the use of government accounting. The preparation of accrual-based government financial statements is very different from the preparation of previous government-based financial statements that are cash-based. The success of the implementation of accrual-based government accounting in each reporting entity

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... re are several factors that influence, one of which is the factor of human resource competencies such as education and technical competencies possessed. Partially, there is an influence between the indicators of motivation variables on the learning outcomes of accrual-based accounting training participants, namely the Effect of Physiology indicators on learning outcomes of 38.9%; The effect of safety indicators on learning outcomes is 28.8%; The influence of social indicators on learning outcomes is 35.4%; The influence of the appreciation indicator on learning outcomes is 40.6%; The effect of Self-Actualization indicators on learning outcomes is 46.4%. Simultaneously or jointly there is an influence between the motivation of accrual-based accounting training participants to the learning outcomes of trainees with an R Square value of 45.7% and is included in the significant category. And 54.3% of the competence of trainees is influenced by other variables besides the motivation variable of trainees with the regression equation model in this study is Y = - 0.892 + 0.74 X1