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The purpose of this study is to examine the effect of exogenous variables, namely profitability and company size, on endogenous variables, namely corporate social responsibility and firm value. Corporate Social Responsibility this research as an intervening variable. The research uses the subject and sample of construction companies listed on the Indonesia Stock Exchange. Data period used from 2014-2016. The data used are secondary data obtained from annual financial Reports. The analysis uses the Two Stage Least Square (Two SLS) regression method. The results of the study prove that Firm Size has a positive effect on Corporate Social Responsibility (CSR) and a negative effect on Firm Value. Profitability does not affect CSR and Firm Value. CSR has no effect on Firm Vafue. The results of other studies proved that CSR is not an intervening variable relationship between Profitability and Size of Firm Valua