Setting button text via javascript

Use textContent instead of value to set the button text.

Typically the value attribute is used to associate a value with the button when it's submitted as form data.

Note that while it's possible to set the button text with innerHTML, using textContext should be preferred because it's more performant and it can prevent cross-site scripting attacks as its value is not parsed as HTML.

JS:

var b = document.createElement('button');
b.setAttribute('content', 'test content');
b.setAttribute('class', 'btn');  
b.textContent = 'test value';

var wrapper = document.getElementById("divWrapper");
wrapper.appendChild(b);

Produces this in the DOM:

<div id="divWrapper">
    <button content="test content" class="btn">test value</button>
</div>

Demo: https://jsfiddle.net/13ucp6ob/

The value of a button element isn't the displayed text, contrary to what happens to input elements of type button.

You can do this :

 b.appendChild(document.createTextNode('test value'));

Demonstration