With the development of the digitalization era, Indonesian companies must be able to adapt to these changes so that they can compete with other organizations. This study examines the impact of cloud-based accounting on intellectual capital and business performance in Indonesian companies. It uses five variables from UTAUT and RBV and tests influential variables. The results aim to optimize intellectual capital and utilize cloud-based accounting technology, providing valuable insights for improving performance. This study comes from questionnaires filled out by companies in Indonesia that adopt cloud-based accounting to manage their finances. Then the data will be analyzed using Smart PLS software.