| The purpose of this study is divided into two models. Where there are two research model, the first model to test whether the culture of the country of origin CEO and CFO, cultural education state last CEO and CFO, and CEO reputation affects the accounting policies. While the second is a research model to test whether this culture of the country of origin CEO and CFO, cultural education state last CEO and CFO, and CEO reputation, as well as the accounting policies affect the value of the company. The sample used in this study is the first to model the 179 samples for methods of depreciation policy, 186 for methods of inventory policies, and 167 samples for leasing policies to methods and 160 samples for both research model with the entire population of non-financial companies listed on the Indonesia Stock Exchange in the year 2007-2011. From these results, it can answer questions in the formulation of the problem, that there are significant dimensions of uncertainty avoidance and individualism culture of the country of origin CEO that affect the company's accounting policies. For the second hypothesis there is no influence dimensions of uncertainty avoidance and individualism culture of the country of origin CFO for the company's accounting policies. There are significant dimensions of uncertainty avoidance and individualism culture of the country where education last CEO to accounting policies. Then there is also the influence of uncertainty avoidance and individualism dimensions of the country where the culture last school CFO accounting policies. Moreover there is no significant positive effect on CEO reputation corporate accounting policies. However, there is a significant positive effect on firm value CEO's reputation. Also found the effect of uncertainty avoidance and individualism dimension of culture of the country of origin CEOs affect firm value. And there are significant dimensions of uncertainty avoidance and individualism culture of the country of origin affects the value of the company's CFO. There was no effect of uncertainty avoidance and individualism-dimensional culture of the country where the latest education affects the value of the company CEO. But found the effect of uncertainty avoidance and individualism dimension of culture of the country where education level affects the value of the company's CFO. To answer the next problem formulation accounting policies in the assessment of the depreciation method had no significant effect on firm value, accounting policy for inventory valuation method does not significantly affect the value of the company, but the accounting policies for financial leasing significant effect on firm value |