This research is aimed to figure out the effect organization cultures with auditor's job performance of KAP in Malang and Surabaya. This research uses questionaire and sampling data uses purposive sampling methode. This reseach also using of 60 from 119 auditor of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4)

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... e affected simultaneously with Auditor's job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor's job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected significantly.