SUMMARY
The purpose of this study is to find the motivation to study the role of moderation in the grip of learning outcomes introductory accounting on the level of understanding accounting. 118 of respondents samples to be taken. The results of the analysis data be seen that in simultaneous all variable together as possessing freely in a significant influence on variables bound, where learning outcomes introductory accounting, the motivation to study and interactions among them together have the effect on their level of understanding accounting. In partial obtained, (1) learning outcomes introductory accounting of its effect on their level of understanding accounting, (2) shall only is learning outcomes introductory accounting on the level of understanding accounting and there did not appear the influence of the results of the motivation to study on the level of understanding accounting, (3) learning outcomes introductory accounting, the motivation to study and interaction between them has not been affecting the their level of understanding accounting.Keywords: learning outcomes, learning motivation, the level of understanding of accounting