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Companies are constantly on the lookout for methods to boost their performance (Bouwman et al., 2019; Jabbour et al., 2020; Taouab & Issor, 2019). The company will always work, earn, and maintain the constantly changing performance, including in the new normal era of the coronavirus disease 2019 (COVID-19) pandemic (Dora et al., 2021; Irawan, 2020; Jesus et al., 2020). The corporate world is not immune to the ripple effects of the COVID-19 pandemic. Companies need to understand that rivalry is for physical and intangible assets, such as intellectual capital, when they want to thrive and succeed in the market. The higher the level of intellectual capital, the better the company will develop its intellectual capital to increase investor and stakeholder confidence in the company. Better use of intellectual capital will improve the company’s firm performance. Intellectual capital (IC) if we use the resourcebased theory (RBV) reference, then we can state that IC is a unique resource that can be used in the preparation and implementation of corporate strategies to create competitive advantage and corporate value, which in turn can increase company performance.