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The purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and Ferguson’s measurement model of workplace spirituality/WS, and the Chen and Seng’s measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan Ferguson’s measurement model of WS was valid and reliable; (2) the Chen and Seng’s measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation,  attitude and convictions to profit target, and  pressure from affiliated parties); (3) this research gave  an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more  important as an implementation of WS’s research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance.

SPIRITUALITAS TEMPAT KERJA (WORKPLACE SPIRITUALITY) DAN MOTIVASI MANAJEMEN LABA (EARNING MANAGEMENT MOTIVATION)