The purpose of this study was to determine the effect of Enterprise Risk Management disclosure, Intellectual Capital disclosure and Intellectual Capital towards Firm Value. The population used in this study is Sharia Commercial Bank during 2010-2018. The sampling technique used was purposive sampling technique to obtain a sample of 106 companies that met the criteria. The data analysis technique used is multiple regression analysis using SPSS program. The results of this study showed that Enterprise Risk Management disclosure has a positive effect on firm value and the Intellectual Capital disclosure variable has a negative effect on firm value. While the Intellectual Capital variable does not affect the firm value.