The study aims to test and obtain empirical evidence of the influence of intangible assets value on a corporate value with auditor quality as moderating variable by using empirical studies on listed firm in Indonesia Stock Exchange. The independent variable in this research is intangible assets value, control variable is size, and moderating variable in this research is a auditor quality. The dependent variable in this research is corporate value. This research is a quantitative research and the source data is retrieved from the secondary data that is by looking at annual financial statements published in Indonesia Stock Exchange website with the year of research in 2016. All variables in this research had been tasted on its normality, multicolinearity, autocorrelation, and heteroscedasticity test. The results of the study showed that is the intangible assets value have a positive effect on a corporate value and the moderating variable that is the quality of the auditor can be moderating the effect of intangible assets value on corporate value.