The purpose of this study was to determine the effect of Enterprise Risk Management disclosure, Intellectual Capital disclosure and Debt to Assets Ratio towards firm value. The population used this study is non-financial company during 2015-2019. The sampling technique used was purposive sampling technique to obtain a sample of 52 companies that met the criteria. The data analysis technique used is panel regression analysis using EVIEWS 10. The result of this study showed that Enterprise Risk Management disclosure does not affect the virm value and Intellectual Capital disclosure does not affect the virm value. While the Debt to Assets Ratio has a negative effect on firm value.