The purpose of this study is to determine the effect of corporate social responsibility disclosure and intellectual capital elements toward corporate value, with the financial performance as intervening variable. The populations of this study are manufacturing companies listed by the Indonesia Stock Exchange (IDX) within the period of 2015-2017. Data were collected by using purposive sampling method. Based on the mentioned criteria, 53 companies were selected as the samples of this study with 159 data. The analysis data method was using descriptive statistics and multiple regression analysis with Eviews software 9 versions. The finding shows that that (1) corporate social responsibility disclosure has a negative effect to financial performance; (2) Intellectual capital elements (VACA, VAHU and STVA) have positive significant effect to financial performance. (3) Corporate social responsibility disclosure has positive significant effect to corporate value. (4) Intellectual capital element (VACA, VAHU) has no effect to corporate value while intellectual capital element (STVA) has negative effect to corporate value. (5) Financial performance has positive significant to corporate value. (6) The financial performance has mediated the relationship between corporate social responsibility disclosure and corporate value. (7) The financial performance has mediated the relationship between intellectual capital elements (VACA, STVA) and corporate value but VAHU has not mediated.