Index: flang/lib/Lower/CallInterface.cpp
===================================================================
--- flang/lib/Lower/CallInterface.cpp
+++ flang/lib/Lower/CallInterface.cpp
@@ -639,7 +639,7 @@
                   handleImplicitDummy(&argCharacteristics, dummy, entity);
                 else
                   handleExplicitDummy(&argCharacteristics, dummy, entity,
-                                      isBindC);
+                                      isBindC, procedure.IsElemental());
               },
               [&](const Fortran::evaluate::characteristics::DummyProcedure
                       &dummy) {
@@ -849,7 +849,7 @@
   void handleExplicitDummy(
       const DummyCharacteristics *characteristics,
       const Fortran::evaluate::characteristics::DummyDataObject &obj,
-      const FortranEntity &entity, bool isBindC) {
+      const FortranEntity &entity, bool isBindC, bool isElemental) {
     using Attrs = Fortran::evaluate::characteristics::DummyDataObject::Attr;
 
     bool isValueAttr = false;
@@ -921,12 +921,18 @@
                                : PassEntityBy::BoxChar,
                    entity, characteristics);
     } else {
-      // Pass as fir.ref unless it's by VALUE and BIND(C)
+      // Pass as fir.ref unless it's by VALUE and BIND(C). Also pass-by-value
+      // for numerical/logical scalar without ELEMENTAL/OPTIONAL so that the
+      // behavior is consistent with gfortran/nvfortran.
+      // TODO: pass-by-value for derived type is not supported yet
       mlir::Type passType = fir::ReferenceType::get(type);
       PassEntityBy passBy = PassEntityBy::BaseAddress;
       Property prop = Property::BaseAddress;
       if (isValueAttr) {
-        if (isBindC) {
+        if (isBindC || (!type.isa<fir::SequenceType>() && !isElemental &&
+                        !obj.attrs.test(Attrs::Optional) &&
+                        dynamicType.category() !=
+                            Fortran::common::TypeCategory::Derived)) {
           passBy = PassEntityBy::Value;
           prop = Property::Value;
           if (type.isa<fir::SequenceType>())
Index: flang/test/Lower/call-by-value-attr.f90
===================================================================
--- flang/test/Lower/call-by-value-attr.f90
+++ flang/test/Lower/call-by-value-attr.f90
@@ -16,7 +16,6 @@
   integer, dimension(15) :: b
   v = 17
   call subri(v)
-  !CHECK: %[[COPY:.*]] = fir.alloca i32
   !CHECK: %[[ARRAY_A:.*]] = fir.address_of(@_QFEa)
   !CHECK: %[[CONST_10_1:.*]] = arith.constant 10 : index
   !CHECK: %[[ARRAY_B:.*]] = fir.address_of(@_QFEb)
@@ -25,8 +24,7 @@
   !CHECK: %[[CONST:.*]] = arith.constant 17
   !CHECK: fir.store %[[CONST]] to %[[VALUE]]
   !CHECK: %[[LOAD:.*]] = fir.load %[[VALUE]]
-  !CHECK: fir.store %[[LOAD]] to %[[COPY]]
-  !CHECK: fir.call @_QPsubri(%[[COPY]]) : {{.*}}
+  !CHECK: fir.call @_QPsubri(%[[LOAD]]) : {{.*}}
   a = (/ 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 /)
   !CHECK: %[[SHAPE_1:.*]] = fir.shape %[[CONST_10_1]]
   !CHECK: %[[ARRAY_LOAD_1:.*]] = fir.array_load %[[ARRAY_A]](%[[SHAPE_1]]) : {{.*}}
@@ -87,6 +85,18 @@
   call subra(b(5:15))
 end program call_by_value_attr
 
+! CHECK-LABEL: func.func @_QPsubri(
+! CHECK-SAME:                      %[[VAL_0:.*]]: i32 {fir.bindc_name = "val"}) {
+! CHECK:         %[[VAL_1:.*]] = fir.alloca i32
+! CHECK:         fir.store %[[VAL_0]] to %[[VAL_1]] : !fir.ref<i32>
+! CHECK:         fir.call @_QPtest_numeric_scalar_value(%[[VAL_1]]) : (!fir.ref<i32>) -> ()
+! CHECK:         return
+! CHECK:       }
+
+subroutine subri(val)
+  integer, value :: val
+  call test_numeric_scalar_value(val)
+end subroutine subri
 
 ! CHECK-LABEL: func @_QPtest_litteral_copies_1
 subroutine test_litteral_copies_1