The aim of this study is to analyze the effect of Corporate Social Responsibility, Good Corporate Governance to Corporate Value through Financial as intervening variable. The study utilized quantitative research method. The data used in this study was obtained by purposive sampling. To that end, the data used was the annual secondary data of LQ45 Companies in the period of 2016-2018 which was collected from IDX.com. Path Analysis is used in this study as the statistical analysis along with descriptive analysis and classical assumption test namely normality test, autocorrelation test, multicollinearity test, and heteroskedasticity test. The results showed that Corporate Social Responsibility and Good Corporate Governance have significant effect to Financial Performance, Corporate Social Responsibility and Financial Performance have significant effect to Corporate Value, Good Corporate Governance has not significant effect to Corporate Value, Corporate Social Responsibility has significant effect to Corporate Value through Financial Performance, and Good Corporate Governance has significant effect to Corporate Value through Financial Performance.