Musar על אבות 5:14

1) First of all, one is rewarded for going to the synagogue in itself, as we find in Avoth 5:14: "There are four characteristics of those who go to the synagogue: If he goes and does not do [i.e., pray, (because of some accident)], he has the reward of going." And the reward is according to the number of steps. The more steps, the more reward (see Sotah 22a).