Intellectual capital is becoming more influential in a competitive business environment, especially during the acceleration of digitalization transformation caused by the Coronavirus disease (COVID-19) pandemic. This study aims to examine the influence of intellectual capital and its components (HC, SC, and RC) on financial performance in profitability (ROA and ROE) and market attraction(MBV) of the banking industry in Indonesia during the COVID-19 pandemic. The study employs Ordinary Least Square (OLS) method to analyze data panel regression consisting of 50 samples from the Indonesia Stock Exchange ranging from 2020 to 2021. The results indicate that intellectual capital has positive and significant effects on company profitability. However, there is no support for interactions between intellectual capital and market attractiveness during the COVID-19 pandemic in Indonesia. Human capital efficiency (HCE) and capital employed efficiency (CEE) have the highest effect on company profitability. This study answers Soetanto and Lim’s (2019) call to examine the Indonesian banking sector, while previous research on intellectual capital in financial performance primarily focused on the manufacturing sector. This research also enriches intellectual capital literature on the Covid-19 pandemic, especially in Indonesia.